The development of emerging technologies, including artificial intelligence (AI), has a direct impact on the accounting profession in the sense of redefining the role and place that accounting specialists occupy within economic entities. This paper is a systematic literature review and aims to...

The development of emerging technologies, including artificial intelligence (AI), has a direct impact on the accounting profession in the sense of redefining the role and place that accounting specialists occupy within economic entities. This paper is a systematic literature review and aims to...

The presence of the competition within various fields of activity constrains the economic entities to pay increased attention to the problematics concerning the quality of the products or the services granted to consumers. In this context, the credible evaluation of the quality cost inclines to...

The quality of products and services offered and the costs of its assurance represent a major concern of the management of any entity, since the influence exerted on its activity is significant. The decisions concerning the quality costs have, on one hand, direct implications of the financial...

Taking into considerations the obvious importance of the concept of quality, the inevitable question arises "What is the cost of quality?", clearly reaching the notion of "cost". It would seem absolutely logical and natural, that when we are referring to the total quality cost, from the...

Romania seems to be the country which passes through an undying reform of the national accounting system. Stages to be invoked in the reforming process of the national accounting referential are frequent, maybe to frequent, and they have always brought important changes of the accounting...

Foreign trade activities are characterized through a variety of determined elements of specificity, among others, the complexity of the operations of this nature. This material proposes to realize a brief delimitation of this type of activities and, in the same time, to highlight the elements of...

Option for a knowledge society requires investment in human resources development to encourage employees to acquire new skills and accept occupational mobility. Effective strategies to improve access to learning and training throughout life, in order to eliminate the deficit of competence,...

There are cases when entities initially recognize certain goods as tangible non-current assets or as stocks and, subsequently, depending on the actual exploitation conditions, aiming the intention to sell or the intention to use, on a continuous base, appears the necessity to reclassify them....

For the purpose of this study, the data was extracted from the branches of people’s bank operating within Jaffna peninsula, Sri Lanka. Here, we analysed the data by employing simple correlation analysis. In the analysis, it is found that there is a positive relationship between job...