Bioeconomy is a material potential source of sustainable growth that calls for new approaches in research and innovation to bring about concrete improvements in Europe's social, economic and environmental wellfare. The purpose of our research is to evaluate the clarity of reports published by...

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...

The study aim is to present a review of the literature dedicated to green public procurement. We analyse traditionally and using a structured literature review 115 articles indexed in Scopus on this topic. The contribution of the paper consists in the development of the knowledge regarding the...

Our research objective is to investigate the circular economy practices implemented by manufacturers in the electric appliance sector. The research methodology was mixed, selecting relevant fragments from the nonfinancial reporting of a sample of entities in the European Union and following the...

Financial markets rely on confidence and confidence is supported by the presumption that financial statements are accurate and reflect the economic reality. Financial scandals from 2001-2002 as well as the recent economic crisis have raised questions about the integrity of accounting information...

Best practices are conceived in management as improvement programs leading to higher organizational performance. We hereby take an interest in the effects of Enterprise Resource Planning (ERP), systems implementation as managerial tools on firm performance, in connection with the organizational...

Over the last years an increasing number of companies issued Corporate Social Responsibility (CSR) or Sustainability Reports to complement their traditional financial reporting. Companies use various sustainability reporting standards or develop their own reporting frameworks starting from the...

This study is motivated by the importance of communication with consumers in the pharmaceutical industry. We view communication as part of the company’s responsibility towards consumers. The aim of this study is to examine the communication mechanisms of corporate social responsibility...

Aligning the Romanian university education to the Bologna Treaty requirements generated the establishment of the professional skills that have to be obtained by students through business education. To enhance the skills to be acquired by a student along his preparation, the curriculum of the...