Annales Universitatis Apulensis. Series Oeconomica

Issue Volume 2 | Vol. Numarul 27

1 January 2026

Contents: View

Articles
1. USE OF DISCRIMINANT ANALYSIS MODELS IN ASSESSING THE BANKRUPTCY RISK OF SMEs. CASE STUDY
Authors
Author Oana-Letiția AIRINEI (CĂTUȚOIU) - University of Craiova, Romania ORCID: 0009-0006-2964-2148
Cuvinte cheie: bankruptcy risk, analysis model, Taffler model, Ion Anghel model, economic-financial indicators
Coduri JEL: M41, D22, G33

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2. THE ANOMALY OF MOMENTUM STRATEGIES’ SUPERIOR RETURNS IN FINANCIAL MARKETS: A COMPREHENSIVE LITERATURE REVIEW
Authors
Author Adrian ARMEAN - Lucian Blaga University of Sibiu ORCID: 0009-0005-2783-1482
Cuvinte cheie: momentum, contrarian strategies, behavioural finance, Efficient Market Hypothesis, market anomalies
Coduri JEL: G14, G40, G41

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3. THE IMPACT OF THE "ONE BRAND – FIVE FEEDS" MODEL ON SOCIAL MEDIA PERFORMANCE INDICATORS
Authors
Author Dumitru TALMAZAN - Technical University of Moldova ORCID: 0009-0003-2715-5715
Author Lilia CHIRIAC - Technical University of Moldova ORCID: 0000-0002-4249-6871
Cuvinte cheie: Engagement Rate, Reach, Click-Through Rate, duplicate content, content adaptation
Coduri JEL: M31, M37, C88

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4. The New Strategic Era: Competitive Readiness in Digital, Ecosystem-Based Economies
Authors
Author Mălina DÂRJA - “1 Decembrie 1918” University of Alba Iulia ORCID: 0000-0001-9375-647X
Cuvinte cheie: strategic management; digital transformation; ecosystems; competitive advantage; dynamic capabilities
Coduri JEL: L10, L20, M10, O33

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5. STRUCTURAL FUNDS AND INNOVATIVE PERFORMANCE OF CENTRAL AND EASTERN EUROPEAN REGIONS: EVIDENCE FOR 2018
Authors
Author Hadasa Ligia PRICOPIUC - West University of Timisoara, Romania ORCID: 0009-0006-0259-2961
Cuvinte cheie: ERDF, RIS, RII, regional, NUTS2
Coduri JEL: O30, R11. R58

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6. ETHICAL AI GOVERNANCE AS A DETERMINANT OF SUSTAINABLE DIGITAL TRANSFORMATION
Authors
Author Bogdan Alexandru ISTRATE - Valahia University of Târgoviște ORCID: 0009-0008-4683-2634
Author Maria Cristina ȘTEFAN - Valahia University of Târgoviște ORCID: 0000-0003-3407-8052
Cuvinte cheie: sustainable digital transformation; AI ethics; organizational sustainability; responsible innovation; adaptive regulation
Coduri JEL: M15, M14

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7. MAPPING DIGCOMPRO ONTO THE ANAF PLATFORM: AN OPERATIONAL FRAMEWORK
Authors
Author Ramona LACUREZEANU - Babeș-Bolyai University of Cluj-Napoca ORCID: 0000-0001-5751-9186
Cuvinte cheie: DigCompRo; DigComp 2.2; ANAF; e-government; digital competences; operational framework; platform-generated competence requirements; digital skills policy; public administration.
Coduri JEL: H83, O33, D83

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8. A GLOBAL PERSPECTIVE ON CRYPTOCURRENCY REGULATION AND FRAUD MITIGATION
Authors
Author Stefania MIERLITA - Babes-Bolyai University, Romania ORCID: 0000-0001-5699-7573
Cuvinte cheie: Cryptocurrency regulation; Financial crime; Global regulatory frameworks
Coduri JEL: -

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9. PROFESSIONAL JUDGMENT VERSUS ARTIFICIAL INTELLIGENCE. WHO DRIVES THE FUTURE OF ACCOUNTING?
Authors
Author Veronica MITA (BALOG) - University of Craiova ORCID: 0009-0009-4179-7195
Cuvinte cheie: accounting professionals; outsourcing financial and accounting services; digitalization; artificial intelligence; professional judgement, the future of accounting.
Coduri JEL: M41, O33

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10. The Role and Importance of Emerging Tourist Regions in the Development of National Tourism. Case Study - Rezina, Republic of Moldova
Authors
Author Claudia MOISĂ - “1 Decembrie 1918” University of Alba Iulia ORCID: 0000-0002-2639-2896
Cuvinte cheie: -
Coduri JEL: -

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11. INTEGRATING SUSTAINABILITY INTO ACCOUNTING HIGHER EDUCATION: A COMPARATIVE NATIONAL AND EUROPEAN ANALYSIS
Authors
Author Bogdan NEDELCU - University of Economic Studies, Bucharest ORCID: 0009-0001-0935-6025
Author Gabriela NEDELCU - University of Economic Studies, Bucharest ORCID: 0009-0005-2723-2981
Cuvinte cheie: Accounting education; Sustainability reporting; ESG competencies; Higher education curricula; Sustainable development;
Coduri JEL: A22; I23; M41; Q56

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12. GREEN HRM AND FINANCIAL PERFORMANCE: A BIBLIOMETRIC ANALYSIS
Authors
Author Bianca Raluca BĂDIȚOIU - West University of Timișoara ORCID: 0000-0001-7365-2753
Author Andrei NISTORESCU - West University of Timișoara ORCID: 0009-0001-3960-6830
Cuvinte cheie: bibliometric analysis, green human resource management, financial performance, sustainability, corporate social responsibility
Coduri JEL: O15, L25

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13. THE DYNAMIC IMPACT OF REMITTANCES ON ECONOMIC GROWTH IN EASTERN EUROPEAN COUNTRIES
Authors
Author Flavius Ilie RADAC - University of Sibiu ORCID: 0009-0001-1121-9783
Author Cristina-Roxana TĂNĂSESCU - Lucian Blaga University of Sibiu ORCID: 0000-0001-8347-4014
Cuvinte cheie: Remittances, Economic Growth, Financial Development, Eastern Europe, System-GMM
Coduri JEL: F24, O11, C23, E22, G21

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14. AI IN MY WALLET? HOW EMPLOYEES PERCEIVE FINANCIAL DECISIONS THAT HIT CLOSE TO HOME
Authors
Author Vanesa Luisa SIDOR - "Aurel Vlaicu" University of Arad ORCID: 0009-0002-1774-528X
Author Raluca Simina BILȚI - "Aurel Vlaicu" University of Arad ORCID: 0009-0008-9613-7306
Author Teodor Florin CILAN - "Aurel Vlaicu" University of Arad ORCID: 0009-0009-0175-8693
Cuvinte cheie: artificial intelligence, financial decisions, employee perception, personal finance
Coduri JEL: D81, D91, G41, G51, M12, M54, O33

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15. RESOURCES MANAGEMENT IN PUBLIC CULTURAL INSTITUTIONS THROUGH INTERNAL CONTROL. A CASE STUDY OF ROMANIAN INSTITUTIONS
Authors
Author Silviu-Ionel STOICA - Valahia University of Târgoviște, România ORCID: 00009-0008-0535-4437
Author Valentin RADU - Valahia University of Târgoviște, România ORCID: 0000-0002-9760-6169
Cuvinte cheie: internal control, governance, cultural institutions, transparency, internal audit
Coduri JEL: H83, M41, M42

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16. THE ROLE OF INTERNAL AUDIT IN STRENGTHENING ORGANIZATIONAL GOVERNANCE UNDER THE NEW GLOBAL INTERNAL AUDIT STANDARDS
Authors
Author Lidia TONU - Academy of Economic Studies of Moldova ORCID: 0000-0003-0217-6432
Author Galina BĂDICU - Academy of Economic Studies of Moldova ORCID: 0000-0002-9429-3654
Cuvinte cheie: Internal Audit; Organizational Governance; Global Internal Audit Standards; Public Sector; Accountability; Republic of Moldova
Coduri JEL: M42, G34, H83

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17. ESG PERFORMANCE AND ESG RISK IN EUROPEAN ECONOMIES: EVIDENCE FROM ROMANIA, HUNGARY AND DEVELOPED EUROPEAN UNION CONTRIES
Authors
Author Ibolya-Mercédesz TÖRÖK - University of Oradea, Romania ORCID: 0000-0002-8873-2227
Cuvinte cheie: ESG performance; ESG risk; sustainability reporting; regional comparison; corporate governance.
Coduri JEL: Q56, G32, G34, M14, L21

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18. THE IMPACT OF FUNDS ON SUSTAINABLE AGRICULTURE
Authors
Author Adriana Delia VLAICU - University of Agronomic Sciences and Veterinary Medicine of Bucharest ORCID: 0009-0002-7759-0742
Author Nicoleta Dorina MOCUȚA - University of Agronomic Sciences and Veterinary Medicine of Bucharest ORCID: 0000-0003-1347-6377
Author Romina Medea GHEȚIE - Aurel Vlaicu University of Arad ORCID: 0009-0004-2904-8240
Cuvinte cheie: Climate change, Sustainable agriculture, European Funds, Rural development, Ecological technologies.
Coduri JEL: Q01, Q14, Q18, Q56

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