Traditional accounting has lost its instrumental ability of entailing the informational dimensions that are requested in the process of comprehending the phenomenon of identifying and reporting entity's activity in the context of sustainable development. We would venture to suggest that the...

"This book offers research on the economic, social, and environmental objectives essential to the planning and support of future organizations and communities for those interested in designing business models and financial plans with consideration for environmental and social liabilities"--

Corporate Social Responsibility has emerged as one of the main topics of the current economic environment, hence the accounting literature. This paper establishes the characteristics of CSR research and the contribution of authors to the incremental knowledge within Romanian context. It is a...

"This book offers research on the economic, social, and environmental objectives essential to the planning and support of future organizations and communities for those interested in designing business models and financial plans with consideration for environmental and social...

The International Accounting Standards Board (IASB) is currently working on a project to develop accounting standards suitable for entities that (a) do not have public accountability and (b) publish general purpose financial statements for external users.This article presents the current status...

In today's global economy, organizations are increasingly called upon to demonstrate sound business management that includes concern for economic, social and environmental issues. The challenges created by global competition make it imperative for enterprises to continually rationalize and...

Recently, in the Hospitality 5.0 era, the Smart Tourism industry has experienced disruptions due to the widespread integration of cutting-edge technologies (Artificial Intelligence, Internet of Things, Robots, Big Data, and others) enabling the overall tourist experience enhancement. This study...