Today’s rough competition at a global level in all spheres of activity imposes companies worldwide to make sustained efforts in order to improve their products, services and processes. The automotive industry has always provided valuable examples of companies that achieved business excellence...

The purpose of this paper is to investigate the impact of ISO 9001, ISO 14001 and OHSAS 18001 certification on the financial performance of Romanian companies listed on the Bucharest Stock Exchange (BSE). Based on audited financial statements of a population of 67 non-financial companies listed...

The development of well-designed food safety management systems that take into consideration the potential risks and threats to an organization and their associated impacts to business operations should be a key goal for each organization operating in the food supply chain. This study provides...

The purpose of this paper is to discuss the features of leasing as a business model in the circular economy, which is presumed to support sustainable development by product recirculation and driving economic performance. In particular, this study highlights microeconomic benefits for listed...

The utilisation of Chat Generative Pre-Trained Transformer (ChatGPT) and generative artificial intelligence (GenAI) technologies has started to demonstrate its impact across several domains. The swift shift and widespread implementation of efficient artificial intelligence (AI) present distinct...

Superlatives are commonplace in descriptions of traditional budgeting. Within managerial accounting techniques, it is one of the most frequently used, the most researched, but also the most criticized. While academics are largely united in criticism of traditional budgeting practices due to...

Learning is an issue of critical importance for small enterprises. The aim of this article is to explore the organizational learning processes of such enterprises, in order to identify the potential implications for the economic higher education. The topic is approached from a multi-fold...

The aim of this study was to assess the degree of supply chain management’s development in Romanian companies. For this, a selective, explorative survey, on a sample of 225 Romanian companies was used. The objectives of the research focused on highlighting the importance of logistics in the...

In the present article, the author aims to find solutions to optimize the supply chain for the cash flow – a flow of products reversed from the physical one and the two-ways flow of information. In the last 15-20 years, academics and practitioners were oriented towards increasing the speed,...

Due to the transformations appeared in the contemporary society, the way natural resources are used, at the United Nations it has been ascertained that a development strategy must be found, strategy which would lead to an effective use or preservation of these ones for the following generations....