The present empirical study assessed factors as environment, education, social pressure and government actions from the perspective of promoters of sustainable behavior of students. In this regard a survey was conducted in one of the largest university in Romania. Our results documented as...

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 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...

Energy efficiency is one of the main objectives of the European Union's policy. Organisations are trying to implement various measures to improve energy efficiency to optimise their business models. Professional accountants prepare the financial and nonfinancial information of the organisations....

Under the general background of negative impacts brought by economic policy uncertainty (EPU), companies have been motivated to foster a good and healthy company image, arouse high attention from investors, and mitigate crises by initiatively releasing their social responsibility report. To...

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...

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...

Accounting information was often used to determine the effect of quality management initiatives. Relation between quality management and financial performance of the companies was extensively explored but with the conflicting results. The most recent studies introduced intermediary factors...

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...

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...