This special issue of the journal of Accounting and Management Information Systems groups recent research into reporting by Small and Medium-sized Entities (SMEs) in four countries of Central and Eastern Europe (CEE), namely Poland, Romania, Slovenia and Turkey. SMEs represent the vast majority...

Small and medium-sized enterprises (SMEs) are an important part of each economy all around the world. However, little is known about the taxonomy of both traditional and modern management accounting practices (MAPs) used by SMEs in the process of decision making. In order to address this gap in...

In the context that the world's population is constantly growing, and scarcity of natural resources is becoming a serious problem in recent years, the food industry is based increasingly on a more healthy life by providing products, both quantitatively and especially qualitatively. Due to...

Assessing performance in the public sector continues to be a major issue for all governments around the world. In this area of information, governments are assigning increased attention to the development and implementation of communication technologies in the public sector, in particular, the...

Analysis carried out on macro-regions and counties reveals a disproportionate development of areas of Romania, with growth rates of GDP high in Bucharest-Ilfov, but and Gorj, Arad and Timis and very low, even negative in the nearby counties of Arges, Giurgiu Prahova and Teleorman indicating many...

This article aims to analyze how the knowledge economy is measured and how different are the tools developed for this purpose. Since the research focuses on the “how” issues, a qualitative approach is employed. The analysis concentrates on three of the most frequently used tools for...

The paper presents the conditions and factors influencing the development of a strategic human capital plan, offering a framework for obtaining competitive advantage and for developing a business plan in which the Human Resources function can actually make a contribution. The authors also...

Our paper is a review of latest assessments upon the country sustainability focusing mainly on the environmental issue (tough some of the sustainability reports are approaching also aging, competitiveness, governmental finance, food etc.). We are also discussing some of the rankings comparing...

This study investigates whether aspiring and professional accountants understand the benefits and security challenges brought by emerging technologies such as: Big Data, data analytics, cloud computing and mobile technologies. 115 participants took part in a survey during January and February...