The nowadays accounting information user profile became more sophisticated and the financial reports face new challenges in accomplishing process to meet users' needs. The purpose of financial reports is to provide useful information to users. According to International Accounting Standards...

Transformation of business models using digital technologies is depicted by the European Green Deal (EC, 2019) as a key factor in achieving sustainability goals. For the business environment, the digitalization of organizations entails changes in the accounting functions, correlated with the...

Corporate social responsibility and sustainability are key issues in the current business environment. Accountants play a crucial role in organizations in areas closely related to corporate social responsibility such as reporting, transparency, ethics, legal compliance, communication with...

The main objective of this research is to test the IoT model of acceptance technologies (the Internet of Things) among the economics students from Romania. The Internet of Things refers to the interconnection between different devices via the Internet. Through this interconnection, the...

Crowdfunding has recently gained ground as an alternative financing means, particularly for start-ups and risky enterprises. We hereby analyse Romanian and South Korean students' intentions to use crowdfunding in their future ventures. Using PLS-SEM (N=441), we first investigated the influence...

Migrant entrepreneurship represents a topic of a high societal and academic significance. For a host country, immigrant entrepreneurs' endeavours are, in many cases, an under-utilized lever for local and regional economic revival. Based on a complex field research carried out between July 2017...

"The market for ideas" is placed by scholars and commoners between literary metaphors and catchy paraphrases. However, economics and political science, in addition to the sciences of cognition and communication, have at least something to say about the concept. The marketplaces of ideas entail a...

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....

Many researches and practical experiences clearly indicate the existence of a strong relationship between entrepreneurial activities and the business environment in which these activities are initiated. Although this topic has been quite ignored until the late twentieth century, a lot of studies...

In its new form, the ISO 9001:2015 standard activates and utilizes a thought pattern based on risk assessment functioning in parallel with the implementation of the system regarding quality management. Therefore, we strive to identify the risks and opportunities associated with the processes and...