All Stories

  1. Accounting and auditing in the age of blockchain technology: review and research agenda
  2. Charting the course: embedding corporate digital responsibility into service organizations’ decision-making
  3. Digital transformation and corporate accountability: biodiversity disclosure via social media in the food sector
  4. Shaping the future: ethical, legal and social implications (ELSI) of digital innovation ecosystems (DIEs) amid the Twin Transition
  5. Women on Corporate Boards and Sustainability Reporting: A Proposed Integrated Framework of Determinants and Impacts
  6. Future-Ready Digital Skills in the AI Era: Bridging Market Demands and Student Expectations in the Accounting Profession
  7. When ‘Places’ educate: hacking accounting education through spaces
  8. Developing a Framework for Integrated Thinking and Reporting that Leads to Sustainable Development—Interventionist Research
  9. The Sustainability Performance of SMEs in Industry 5.0: A Proposal for a Synergetic Digital Sustainable Development Maturity Model (SDSDMM)
  10. Is Integrated Reporting still relevant for the capital markets? Evidence from a voluntary setting—The case of environmental and social sensitive European companies
  11. The accounting profession in the Twilight Zone: navigating digitalisation's sided challenges through ethical pathways for decision-making
  12. Exploring the causal relationship between PM 2.5 air pollution and urban areas economic welfare and social‐wellbeing: Evidence form 15 European capitals
  13. Exploring the uncharted territories: a structured literature review on cryptocurrency accounting and auditing
  14. Perspectives on How Robotic Process Automation Is Transforming Accounting and Auditing Services*
  15. Societal sustainable development and long‐run economic growth: How do we stand?
  16. ACCOUNTING OPTIMISED SKILL SET AND THE FOURTH INDUSTRIAL REVOLUTION - THE VIEW OF PROFESSIONAL ACCOUNTING BODIES
  17. Worldwide evidence of corporate governance influence on ESG disclosure in the utilities sector
  18. Generating students’ loyalty towards the sustainable university during the later COVID-19 pandemic
  19. Financial sustainability of oil and gas companies—basis for building resilience strategies
  20. The path of universities to sustainability: Students perspectives during the COVID-19 pandemic
  21. Gender Discrimination Insights in Romanian Accounting Organisations
  22. The Transformation of the Romanian Economy Through Privatization and Internationalization
  23. A HOLISTIC REVIEW OF DETERMINANTS AND EFFECTS OF INTEGRATED REPORTING ADOPTION
  24. Emerging Technologies’ Contribution to the Digital Transformation in Accountancy Firms
  25. Factors Influencing Public Higher Education Institutions’ Performance Reporting in the Romanian Context
  26. Determinants of Foreign Direct Investment in the Least Developed Countries: Static and Dynamic Panel Data Evidence
  27. Intersections of women’s identities in professional accountancy careers
  28. Revealing the corporate contribution to sustainable development goals through integrated reporting: a worldwide perspective
  29. Toward a Sustainable University: Babes-Bolyai University Goes Green
  30. How cultural dimensions are shaping social expectations: the case of European state-owned enterprises' nonfinancial reporting
  31. The Determinants of Green Bond Issuance in the European Union
  32. Big Data’s Disruptive Effect on Job Profiles: Management Accountants’ Case Study
  33. Impact of Digitalization on Customers’ Well-Being in the Pandemic Period: Challenges and Opportunities for the Retail Industry
  34. "THE DETERMINANTS OF THE MUNICIPAL BONDS MARKET IN ROMANIA"
  35. Managing change with and through blockchain in accountancy organizations: a systematic literature review
  36. SMEs and IR: Evidence from Romania
  37. EU NON-FINANCIAL REPORTING RESEARCH – INSIGHTS, GAPS, PATTERNS AND FUTURE AGENDA
  38. UK audit reporting practices in the pre-ISA700 (2015 revision) era
  39. The Level of European Companies’ Integrated Reports Alignment to the Framework: The Role of Boards’ Characteristics
  40. Drivers of integrated reporting by state-owned enterprises in Europe: a longitudinal analysis
  41. Determining IT Student Profile Using Data Mining and Social Network Analysis
  42. Integrated Reporting and European State-Owned Enterprises: A Disclosure Analysis Pre and Post 2014/95/EU
  43. Corporate reporting metamorphosis: empirical findings from state-owned enterprises
  44. Are Romanian Higher Education Institutions Prepared for an Integrated Reporting? The Case of Babeş-Bolyai University
  45. Gender as a Dimension of Inequality in Accounting Organizations and Developmental HR Strategies
  46. Gender as a Dimension of Inequality in Accounting Organizations and Related HR Strategies
  47. “United in diversity” public sector financial, statistical and budgetary reporting in the European Union
  48. Encompassing Non-Financial Reporting in A Coercive Framework for Enhancing Social Responsibility: Romanian Listed Companies’ Case
  49. Integrated Reporting Framework Application: A European Case Study in the Financial Sector
  50. Accounting quality and stock price informativeness: a cross-country study
  51. Corporate Reporting Practices Concerning Non-financial Aspects: A Possible Prolix?
  52. Public Sector Accounting, Auditing and Control in Romania
  53. The Mimicry of Integrated Reporting: An Analysis of the Principles-Based Approach
  54. Women’s Role in the Accounting Profession: A Comparative Study between Italy and Romania
  55. Audit education role in decreasing the expectation gap
  56. Women Career Paths in Accounting Organizations: Big4 Scenario
  57. The Role of Universities in Consolidating Intellectual Capital and Generating New Knowledge for a Sustainable Bio-Economy
  58. Ensuring More Sustainable Reporting in Europe Using Non-Financial Disclosure—De Facto and De Jure Evidence
  59. Valuable insights into “Albina Bank” history revealed by the lecture of digital economic journal “Revista economica” (1899-1918)
  60. Implications of corporate accountability on civil society: the case of Rosia Montana Gold Corporation (RMGC)
  61. Global Perspectives on Frameworks for Integrated Reporting
  62. Accrual Accounting
  63. State-owned Enterprise
  64. Stakeholders' perception about strengthening the audit report
  65. Stakeholders' perception about strengthening the audit report
  66. Consolidated financial statements – a new challenge for the public sector administration
  67. Assessing the legitimacy of HEIs’ contributions to society
  68. Accrual Accounting
  69. Enabling Financial Sustainability Through Integrated Reporting
  70. The integrated reporting system: a new accountability enhancement tool for public sector entities
  71. The integrated reporting system: a new accountability enhancement tool for public sector entities
  72. From CSR and sustainability to integrated reporting
  73. The Heritage of the Transylvanian Accounting School
  74. New Challenges for Internal Audit: Corporate Social Responsibility Aspects
  75. Defining a Methodology for Social Audit Based on the Social Responsibility Level of Corporations
  76. Innovation Development Needs in Manufacturing Companies
  77. Compliance of Non-current Assets with IFRS Requirements Concerning the Information Disclosure – Case Study
  78. Research Agenda on Integrated Reporting: New Emergent Theory and Practice
  79. Accounting for Leases: Differences between Romanian Regulations and IAS 17
  80. The Paradigms of Public Sector Combinations
  81. The Theoretical Foundation of Goodwill - A Chronological Overview
  82. Balancing the Public and the Private Interest – A Dilemma of Accounting Profession
  83. The Integrated Reporting Initiative from an Institutional Perspective: Emergent Factors
  84. Service Performance - Between Measurement and Information in the Public Sector
  85. Integrating Best Reporting Practices for Enhancing Corporate Social Responsibility
  86. Combined Code (June 2008)
  87. Review of the Combined Code 2009
  88. European Union Directive: The 8th Company Law Directive on Disclosure and Transparency
  89. European accounting history: the contribution of Professor I.N. Evian - precursor to the development of accounting in Romania
  90. Agreement and disagreement regarding IASB's proposed changes to accounting for joint ventures
  91. The European position on accounting for joint ventures
  92. Determinants of the Comprehensiveness of Corporate Internet Reporting by Romanian Listed Companies
  93. Important stages in the development of Romanian accounting profession (from 1800 up to now)
  94. Disclosure and Transparency of Romanian Listed Companies
  95. Aspects Regarding Romanian Business Combinations in the Perspective of Eu Adeshion
  96. The Reform of the Romanian Local Public Governments Accounting in the Context of the European Integration
  97. Project Success by Integrating Sustainability in Project Management
  98. Performance Measurement Perceptions in Romanian Higher Education
  99. Challenges of e-Disclosure in Romanian Local Public Authorities
  100. Performance Measurement Perceptions in Romanian Higher Education