The tone of our paper oscillates between pessimism and optimism as, although we will attempt to outline the necessity for this field of activity, we will not omit the sad state of technological growth/development in the Romanian businesses, all within the context of an accelerated/rapid...

Small and medium-sized enterprises, besides science and technology, may be a decisive factor in transforming a national economy. SME are not only a new social pattern, but they won a well-defined position, especially due to their adaptation possibilities, the large number of jobs provided, the...

Small and Medium-sized Enterprises (SMEs) increasingly consider information as an important resource. The challenge consists in using all the integration techniques of the day - whether they are information, data, application systems or even business-process integration - to build an Information...

This study explores the most recent episode in the evolution of audit technology, namely the incorporation of Big Data and Data Analytics (BDA) into audit firm approaches. Drawing on twenty-two interviews with individuals with significant experience in developing, implementing or assessing the...

The paper looks at a representative sample of Romanian Internet users, intending to differentiate between factors that are influencing the frequency of use. It describes the statistical setting of occasional users versus the group of regular Internet users that currently represent the main...

Ensuring compliance of sustainability reports, especially Environmental, Social, and Governance (ESG) reporting, with the EU Taxonomy is essential in the European Union. In parallel, a significant transformation of Artificial Intelligence (AI) can be observed, shifting from task-specific models...

Artificial Intelligence is an evolving area of research within the auditing and accounting community. It is the auditor’s responsibility to obtain appropriate and sufficient audit evidence based on vast datasets. Therefore, AI is essential for an auditor to derive a reliable decision....

In the 21st century, intelligence tends to extend over inanimate creations of people. We speak about intelligent vacuum cleaners, intelligent machines, intelligent houses, intelligent business. Psychologists define intelligence as an aptitude to understand the relations that exist between the...

The business environment of the new millennium is responsive, dynamic, and competitive and is in a constant state of customer-centres change. It has been argued that effective Information Technology/Information System (IT/IS) project implementation requires a clear business vision, which...