Annales Universitatis Apulensis. Series Oeconomica

Issue Volumul 2 | Vol. Numărul 24

31 December 2022

Contents: View

Articole
1. THE ROLE AND IMPORTANCE OF LEGAL ASPECTS REGARDING ACCOUNTING EXPERTISE
Authors
Author Nicolae MĂGDAȘ ORCID: 0000-0001-6595-468X
Author Gabriel RAITA ORCID: 0000-0003-0647-5771
Cuvinte cheie: accounting, legal, accounting expertise
Coduri JEL: M40, K4

Detalii PDF
2. THE PROCESS OF DIGITALIZATION OF AN ACCOUNTING ORGANIZATION USING ERP SYSTEMS
Authors
Author Laura-Eugenia-Lavinia BARNA - Bucharest University of Economic Studies ORCID: 0000-0003-2068-4422
Author Bogdan-Ștefan IONESCU ORCID: 0000-0003-0021-2938
Cuvinte cheie: digitalization, ERP systems, accounting, organization, process
Coduri JEL: M15, M40, M41, M42

Detalii PDF
3. THE ORIZATION OF EDUCATIONAL LEADERSHIP
Authors
Author Roxana-Maria ANGHEL (BLIDARU) - Pd. D. Student,Valahia University of Târgovişte ORCID: 0000-0003-0050-3938
Cuvinte cheie: leadership, strategies, vision, human resources management
Coduri JEL: M12, I21, I25

Detalii PDF
4. CHALLENGES OF THE ACCOUNTING PROFESSION IN THE DIGITAL ERA: THE IMPACT OF CLOUD COMPUTING TECHNOLOGY
Authors
Author COMAN Dan Marius - Valahia University of Targoviste ORCID: 0000-0003-4937-6327
Author STATE Violeta - Institute of Multidisciplinary Research for Science and Technology, Valahia University of Targoviste ORCID: 0000-0002-7814-5408
Author VOINEA Cristina Maria - Doctoral School of Economics and Humanities, Valahia University of Targoviste ORCID: 0000-0002-8135-6409
Author IONESCU Constantin Aurelian ORCID: 0000-0001-6063-2921
Author COMAN Mihaela Denisa ORCID: 0000-0002-5070-5303
Author NICOLICI Deian ORCID: 0000-0003-0988-7851
Author STOICA Raluca Andreea ORCID: 0000-0002-0911-6881
Cuvinte cheie: cloud accounting, digital age, accounting profession, digital skills, statistics models and techniques
Coduri JEL: M15, M40, M41, M42

Detalii PDF
5. ROMANIAN EFFICIENCY IN EUROPEAN SOCIAL FUND IMPLEMENTATION, AN ASSUMED CHOICE BETWEEN ELIGIBLE ACTIVITIES AND PROGRAM INDICATORS
Authors
Author Cristian DOGAR - Babeş Bolyai University ORCID: 0000-0001-7557-3450
Author Irimie Emil POPA - Babeş Bolyai University ORCID: 0000-0003-0507-7456
Cuvinte cheie: efficiency; linear regression; budget; indicators.
Coduri JEL: C58; E17; F37

Detalii PDF
6. THE EMPIRICAL ANALYSIS OF THE NUMBER OF CORPORATE INSOLVENCIES DYNAMICS IN THE CENTRAL AND EASTERN EUROPEAN COUNTRIES
Authors
Author Neli MUNTEAN - Technical University of Moldova ORCID: 0000-0001-6385-2890
Author Iulian MUNTEAN - Agrarian State University of Moldova ORCID: 0009-0006-1215-6960
Cuvinte cheie: Corporate insolvencies, dynamics, time series, Central and Eastern Europe
Coduri JEL: O11, O56

Detalii PDF
7. BUSINESS ETHICS IN THE ROMANIAN INSURANCE MARKET
Authors
Author Gabriela -Mihaela MURESAN ORCID: 0000-0001-6715-740X
Cuvinte cheie: insurance, code, ethics, employees.
Coduri JEL: G22

Detalii PDF
8. SUSTAINABLE DEVELOPMENT GOALS AND ACCOUNTING PROFESSION: A QUANTITATIVE REVIEW OF THE EXISTENT LITERATURE
Authors
Author ZANELLATO Gianluca ORCID: 0000-0003-2140-8729
Author VAIDA Ana-Maria - Babes Bolyai University ORCID: 0000-0003-4073-5944
Cuvinte cheie: Sustainable Development, Sustainable Development Goals, MAXQDA, Accounting Profession, Literature Review
Coduri JEL: M41

Detalii PDF
9. A DYNAMIC COMPARATIVE ANALYSIS OF NET INCOME AND OTHER COMPREHENSIVE INCOME ON ROMANIAN PHARMACEUTICAL LISTED COMPANIES
Authors
Author Natalia-Ioana (Pantelimon) FOLTEAN ORCID: 0000-0002-1798-5155
Author Victoria BOGDAN ORCID: 0000-0003-2315-0071
Cuvinte cheie: net income, comprehensive income, relevance, pharmaceutical industry, companies
Coduri JEL: M41, G19

Detalii PDF
10. BIBLIOMETRIC ANALYSIS OF PUBLICATIONS ON ECOLOGICAL CONCRETE
Authors
Author Elena MARICA - Lucian Blaga University of Sibiu ORCID: 0000-0003-0673-8498
Author Maria POPA - Decembrie 1918 University of Alba Iulia ORCID: 0000-0002-9899-4423
Cuvinte cheie: concrete, ecological, VOSviewer, bibliometric analysis
Coduri JEL: L61, L74

Detalii PDF
11. MANAGERS' PERCEPTION OF SUSTAINABILITY - A DRIVER FOR SUSTAINABLE LEADERSHIP, INNOVATION, AND PERFORMANCE
Authors
Author Daniel Adrian GÂRDAN - Spiru Haret University ORCID: 0000-0003-2569-6801
Author Olimpia STATE - The Bucharest University of Economic Studies ORCID: 0000-0002-9737-867X
Author Iuliana Petronela GÂRDAN - Spiru Haret University ORCID: 0000-0003-2757-1308
Author Claudia Gabriela BAICU ORCID: 0000-0002-1423-6108
Author Iulia Ruxandra TICAU - The Bucharest University of Economic Studies ORCID: 0000-0002-4349-7462
Cuvinte cheie: sustainability, managers perception, sustainable leadership, innovation, performance,
Coduri JEL: Q01, Q56, M11, O32

Detalii PDF
12. ENSURING FUTURE RESILIENCE IN EDUCATION THROUGH INNOVATIVE MANAGEMENT INTEGRATION OF ENTREPRENEURIAL EDUCATION IN SCHOOLS
Authors
Author Bratasanu Simona
Cuvinte cheie: entrepreneurship, educational management, entrepreneurial skills
Coduri JEL: M21, I21

Detalii PDF
13. THE EFFICIENCY OF FINANCIAL-FISCAL CONTROL - AN OBJECTIVE NECESSITY OF THE ROMANIAN SOCIETY
Authors
Author DOBRA Iulian Bogdan - Senior , “1st December 1918” University of Alba Iulia ORCID: 0000-0002-6402-3629
Cuvinte cheie: financial-fiscal control, tax evasion, tax administration, tax code, tax revenue.
Coduri JEL: H21, H26, H30, H83

Detalii PDF
14. THE DESIGN OF PACKAGING AND ITS EMOTIONAL IMPACT ON PURCHASING BEHAVIOUR: AN ANALYSIS OF SENSORY ADVERTISING
Authors
Author Ligia ANDREI ORCID: 0000-0002-7816-2662
Cuvinte cheie: packaging, emotions, purchasing decision, economy, sales
Coduri JEL: D11, D79

Detalii PDF
15. EXPLORING THE CONNECTION BETWEEN ENTREPRENEURSHIP, GENDER, AND ACCOUNTING
Authors
Author WIDAD Atena Faragalla - University Babes-Bolyai of Cluj Napoca ORCID: 0009-0007-9592-5565
Cuvinte cheie: gender, accounting, entrepreneurship
Coduri JEL: M41, J16, L26, L31

Detalii PDF
16. PERFORMANCE IN EUROPEAN BANKING SECTOR BASED ON A COMPARATIVE ANALYSIS OF NON-PERFORMING LOANS AND NET INTEREST INCOME
Authors
Author Adela SOCOL - “1 Decembrie 1918” University of Alba Iulia ORCID: 0000-0002-9774-2494
Author Oana Raluca IVAN - “1 Decembrie 1918” University of Alba Iulia ORCID: 0000-0002-8019-3601
Author Dan Ioan TOPOR - “1 Decembrie 1918” University of Alba Iulia ORCID: 0000-0002-9092-1449
Author Attila TAMAS - “1 Decembrie 1918” University of Alba Iulia ORCID: 0000-0003-0950-1859
Author Nina SINIȚÎN - Doctoral School of Accounting, “1 Decembrie 1918” University of Alba Iulia ORCID: 0000-0002-1217-5049
Cuvinte cheie: banking performance, ROE, non-performing loans, loan loss provision ratio, net interest income
Coduri JEL: C23, G21, F62

Detalii PDF
View All Issues