The purpose of this article is to obtain feedback about the transition to IFRS standards and their implementation in the context of small and medium-sized enterprises in Romania in terms of the cashflow situation. Research methodology is based on a quantitative survey carried out in order to...

This article highlights the analysis and implementation stages of the ABC method in small and medium sized enterprises in Romania. It presents the historical development of the ABC method and its implementation issues identified in the economic entities. It stresses the importance of the ABC...

The business sector is rife with unethical managerial practices, such as blaming subordinates for organizational failings, along with the exploitation of colleagues, favoritism, and conflicts of leadership. In light of this, numerous researchers have endeavored to explain the phenomenon of...

This study is an exploration of the dynamics of the present Romanian SME’ landscape. I offer first an overview of the characteristics of Romanian entrepreneurship and of the general impact of the recent crisis on the Romanian SME. I outline further the main constraints faced by the SME in the...