Dan Marius Coman
YOU?
Author Swipe
View article: Sustainable Accounting Under EU Sustainability Regulations: Comparative Evidence from Romania and European Case Studies on CSRD Implementation
Sustainable Accounting Under EU Sustainability Regulations: Comparative Evidence from Romania and European Case Studies on CSRD Implementation Open
This study examines how sustainability accounting practices are integrated into a Romanian medium-sized enterprise in the context of the Corporate Sustainability Reporting Directive (CSRD), addressing the lack of applied evidence from Cent…
View article: A New Dimension to Corporate Governance in Preventing Financial Statement Fraud
A New Dimension to Corporate Governance in Preventing Financial Statement Fraud Open
This research delves into the perceptions of students and professional economists/accountants concerning the pivotal role of corporate governance in preventing and combatting fraud in financial reports. The study hypothesizes significant d…
View article: Determinants of the Accounting Services’ Outsourcing Amid the Business’ Digitization in Romania: An Analytical Examination
Determinants of the Accounting Services’ Outsourcing Amid the Business’ Digitization in Romania: An Analytical Examination Open
This study focuses on developing a framework for small and medium-sized enterprises (SMEs), where accounting outsourcing is a method of piloting the activity. The decision to outsource the accounting function (OAF) was reported by a survey…
View article: The Influence of Fashion Retailers on Customer Psychology Using Visual Merchandising and Store Layout to Improve Shopping Decision
The Influence of Fashion Retailers on Customer Psychology Using Visual Merchandising and Store Layout to Improve Shopping Decision Open
This study explores how visual merchandising and store layout influence customer shopping decisions. This research aims to identify the key factors that shape consumer behavior and provide useful insights for retailers by using interactive…
View article: The Impact of GRI-Compliant Sustainability Reporting on CO₂e Emissions, an Analysis of Environmental and ESG Performances
The Impact of GRI-Compliant Sustainability Reporting on CO₂e Emissions, an Analysis of Environmental and ESG Performances Open
This study investigates the relationship between sustainability reporting practices aligned with the Global Reporting Initiative (GRI) standards and CO₂e emissions reduction across six companies operating over two industrial sectors. Groun…
View article: The Impact of New Technologies on Teaching Academic Activities. A Post-Pandemic Analysis
The Impact of New Technologies on Teaching Academic Activities. A Post-Pandemic Analysis Open
This study focuses on the changes and challenges that appeared when the university teaching activity was closed in March 2020 due to the COVID-19 crisis. New technologies started to be used to supplement the virus spread and continue in a …
View article: Review of: "Developing a Framework for Cost Reduction Strategies through Process Automation in SMEs: A United States Perspective"
Review of: "Developing a Framework for Cost Reduction Strategies through Process Automation in SMEs: A United States Perspective" Open
The beginning part is not well structured.In this sense, it does not comply with the requirements regarding the objectives, methods, and, quite briefly, the results of the conducted study.Essentially, the author is invited to restructure t…
View article: The Role and Importance of the Financial Audit Report in the Decision-Making Process in Audited Companies
The Role and Importance of the Financial Audit Report in the Decision-Making Process in Audited Companies Open
The financial audit report is a valuable tool for ensuring financial transparency and integrity within a company. By presenting the audit results in detail, the report contributes to creating a relationship of trust between the company and…
View article: Review of: "The Influence of Service Quality and Customer Relationship Management (CRM) as Moderators on Customer Satisfaction for Private University Students"
Review of: "The Influence of Service Quality and Customer Relationship Management (CRM) as Moderators on Customer Satisfaction for Private University Students" Open
4 and5) 2.
View article: IMPACTS OF CHATBOTS ON THE ACCOUNTING SERVICE INDUSTRY
IMPACTS OF CHATBOTS ON THE ACCOUNTING SERVICE INDUSTRY Open
The integration of chatbots into the accounting services industry has become increasingly popular, and their adoption rates are expected to almost double in the next two to five years. Chatbots can automate routine tasks, allowing accounta…
View article: Implementing ABC as Cost Management Model for the Human Resources Department: Evidence From a Romanian Entity
Implementing ABC as Cost Management Model for the Human Resources Department: Evidence From a Romanian Entity Open
The study proposes a cost management model for recruitment, selection, employment, and integration (RSEI), for the human resources (HR) department in order to identify the possibilities of cost optimization. The proposed model consisted of…
View article: Analysis on the Impact of Business Support Measures Regarding the Continuity of Economic Activity in Pandemic Context
Analysis on the Impact of Business Support Measures Regarding the Continuity of Economic Activity in Pandemic Context Open
The economic reality, under the impact of the pandemic crisis caused by the SARS-CoV-2 virus, has acquired a dimension difficult to anticipate, characterized by an extremely high degree of uncertainty. In order to reduce the negative impac…
View article: A STATISTICAL STUDY ON THE ROLE OF OUTSOURCING ROMANIAN ACCOUNTING SERVICES IN THE CONTEXT OF THE PANDEMIC CRISIS
A STATISTICAL STUDY ON THE ROLE OF OUTSOURCING ROMANIAN ACCOUNTING SERVICES IN THE CONTEXT OF THE PANDEMIC CRISIS Open
The organization and management of the financial accounting function can be done within the economic entity, either through a separate department or through outsourcing, by entrusting, based on a service contract, to professionals. In this…
View article: Digitization of Accounting: The Premise of the Paradigm Shift of Role of the Professional Accountant
Digitization of Accounting: The Premise of the Paradigm Shift of Role of the Professional Accountant Open
The current pandemic crisis has led to a paradigm shift in the economy. Expressions such as digital transformation and digitalization of business are common in the communication channels of economic entities, which want to benefit from the…
View article: Mathematical Model for Determining Costs of Unsatisfied Customers of HoReCa Industry
Mathematical Model for Determining Costs of Unsatisfied Customers of HoReCa Industry Open
Customer relationship management (CRM) plays an important role in ensuring the success of companies. Attracting and retaining valuable, satisfied, and loyal customers are important goals of CRM. The aim of the paper is to highlight the cru…
View article: BIDIRECTIONAL APPROACH FOR UNIVERSITY MANAGEMENT: IMPROVED RELATIONSHIP WITH STUDENTS AND EDUCATIONAL COSTS MANAGEMENT
BIDIRECTIONAL APPROACH FOR UNIVERSITY MANAGEMENT: IMPROVED RELATIONSHIP WITH STUDENTS AND EDUCATIONAL COSTS MANAGEMENT Open
The research, through a bidirectional approach, aims to develop the university management of the degree programs in order to attract and maintain the potential students, as well as to estimate and manage the costs of the educational servic…
View article: The Relationship between Economic Activity and Green Production and Consumption at EU Level. An Analysis Based on Econometric and Information Models
The Relationship between Economic Activity and Green Production and Consumption at EU Level. An Analysis Based on Econometric and Information Models Open
In today economic environment, green consumption and production became two vectors of performance on long run.To have green consumers must be also existing green producers and also green supply chains because the war for profitability and …
View article: The Analysis of the Economic Effects on the Greening and Recovery of the Sludge Waste Resulting from the Biogas Production Activity
The Analysis of the Economic Effects on the Greening and Recovery of the Sludge Waste Resulting from the Biogas Production Activity Open
Starting from identifying an upward trend in waste disposal costs at the municipal landfill, the research aims to analyze the viability of investment to integrate a compost platform, which transforms the sludge resulting from the biogas pr…
View article: Analysis of Digitization in Romanian Society
Analysis of Digitization in Romanian Society Open
This paper presents aspects of the digitalisation of the public and private sector in Romania. The work begins with a theoretical presentation of the notion of digitalisation and short statistics of this concept taken from the records of E…