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View article: REFLECTIONS ABOUT THE ECHO OF THE EMPLOYEES IN THE ECONOMIC ENTITY’S SOUND
REFLECTIONS ABOUT THE ECHO OF THE EMPLOYEES IN THE ECONOMIC ENTITY’S SOUND Open
The importance of the employee’s contribution to the development of the business of an economic entity starts from the quality of the work performed and the quantity of the object of activity achieved, culminating in the efficiency of the …
View article: From Transparency to Maturity. An Exploratory Exercise to Assess Supply Value Chain ESG Reporting in the Light of ESRS Requirements
From Transparency to Maturity. An Exploratory Exercise to Assess Supply Value Chain ESG Reporting in the Light of ESRS Requirements Open
The study is an exploratory exercise to assess the transparency and quality of supply chain reporting through ESG factors. A qualitative thematic content analysis of sustainability and integrated reports was employed on a sample constitute…
View article: Gender Diversity in Internal Auditing: A Catalyst for Sustainability
Gender Diversity in Internal Auditing: A Catalyst for Sustainability Open
Concepts such as environmental, social, governance, sustainable development, and responsibility towards the environment are not new concepts. They appeared and were defined a long time ago, but more recently their importance has increased …
View article: AI Chatbots: Fast Tracking Sustainability Report Analysis for Enhanced Decision Making
AI Chatbots: Fast Tracking Sustainability Report Analysis for Enhanced Decision Making Open
This paper explores the integration of artificial intelligence (AI) in businesses, focusing on the utility of chatbots for sustainability report analysis. Using ChatGPT technology via the Chat-based platform, we developed a personalised ch…
View article: The Impact of Romanian Internal Auditors in ESG Reporting and Sustainable Development Goals
The Impact of Romanian Internal Auditors in ESG Reporting and Sustainable Development Goals Open
The purpose of this study is to determine the impact of an internal auditor’s activities in Romania, through their specific activities, on ESG reporting and sustainable development goals (SDGs). Environmental, social, and governance (ESG) …
View article: United in Green: A Bibliometric Exploration of Renewable Energy Communities
United in Green: A Bibliometric Exploration of Renewable Energy Communities Open
In recent years, the domain of renewable energy communities has experienced dynamic growth, spurred by European Union (EU) legislation that became law for all 27 Member States in June 2021. This legislative framework intensified research e…
View article: A Streamline Sustainable Business Performance Reporting Model by an Integrated FinESG Approach
A Streamline Sustainable Business Performance Reporting Model by an Integrated FinESG Approach Open
ESG reporting and disclosure enable financial performance by attracting revenues and optimizing managerial decisions. Within this landscape falls the present study that aimed to examine the quality of ESG reporting connected to the financi…
View article: Study on Companies from the Energy Sector from the Perspective of Performance through the Operating Cash Flow
Study on Companies from the Energy Sector from the Perspective of Performance through the Operating Cash Flow Open
In this paper we analyzed the link between companies’ performance, in terms of cash and income, and the labor productivity or management rates, in case of the companies from the energy sector listed on the Bucharest Stock Exchange. We focu…
View article: The Longest Month: Analyzing COVID-19 Vaccination Opinions Dynamics From Tweets in the Month Following the First Vaccine Announcement
The Longest Month: Analyzing COVID-19 Vaccination Opinions Dynamics From Tweets in the Month Following the First Vaccine Announcement Open
The coronavirus outbreak has brought unprecedented measures, which forced the authorities to make decisions related to the instauration of lockdowns in the areas most hit by the pandemic. Social media has been an important support for peop…
View article: An analysis of the influences of individual optimism, risk taking and self-confidence on professional accounting
An analysis of the influences of individual optimism, risk taking and self-confidence on professional accounting Open
Chaotic dynamics of today's global business environment exert a tremendous pressure on professionals accounting judgment performance. A survey was mailed to Romanian professional accountants to examine their perception on accounting judgme…
View article: PERSPECTIVES IN THE APPLICATION OF THE INTERNATIONALE STANDARDS OF SUPREME AUDIT INTSTITUTIONS
PERSPECTIVES IN THE APPLICATION OF THE INTERNATIONALE STANDARDS OF SUPREME AUDIT INTSTITUTIONS Open
Administrative and financial activities of the public sector are governed by laws and regulations, so public external audit needs to verify that asset accounting and management are properly conducted in accordance with applicable laws and …
View article: "Accounting, Analysis And Auditing Of Information Regarding Tangible Assets In The Romanian Economic Entities "
"Accounting, Analysis And Auditing Of Information Regarding Tangible Assets In The Romanian Economic Entities " Open
Unlike the companies who are incorporated with the purpose of obtaining profit, the non-profit organizations and public institutions are functioning based on various sources of funding.The present work aims at the recognition in the accoun…