Professional bodies that manage distinct segments of the accounting profession in Romania, respectively CECCAR, CAFR, CCF and ANEVAR are focused on the public interest and expectations of the business environment. The quality of services specific to accounting profession is primarily aimed at...

Heavy work investment in various domains of activity has not been sufficiently explored. This paper investigates how accounting professionals in Romania perceived different aspects related to the heavy work investment during the coronavirus pandemic. Professional accountants devote, by the...

This paper aims to discuss the digitalization of European listed companies in the context of the European Green Deal. The digital transformation can support companies in the field of corporate social responsibility, particularly in terms of environmental protection. Companies' digitalization may...

The current research has as objective to identify the reporting practices of non-financial information through the indicators proposed by the Global Reporting Initiative (GRI) and the degree in which, for marketing purposes, there is a preference for the communication on positive aspects. In...

Financial and non-financial reporting concerns in various industries are current challenges. With respect to tourism – the case of amusement parks – the existing research is scarce. In this context, the objectives of our research are the following: (i) to identify and critically analyse the...

The paper highlights the part of the results of a questionnaire-based research, carried out at the level of associations of liberal professions members of the Liberal Professions Union of Romania (LPUR). It was rated the implementation of the principles of Total Quality Management (TQM) among...

This paper aims to point out the significance of external audit and auditor’s reports. The stability of banks and its operations are vital not only for efficient financial system functioning, but also for overall industry. The banking sector, both in developed and undeveloped countries,...

The research paper, focused on a rather technical approach, has the goal to design a system that brings together diverse audit stakeholders and investigates how an audit database available online can be implemented in SharePoint, as part of an on-line audit system which is collaborative and...

Performance management is an on-going process, which has an essential component part, performance measurement, which involves the identification, supervision and communication of performance results, through the relation to a set of performance indicators. Based on the assessment results,...

The paper highlights the part of the results of a research based on a questionnaire conducted at the National Institutes for Research, Development and Innovation (NIRDI) of Romania, under the coordination, under the authority or the subordination of the National Agency for Scientific Research...