Aligning the Romanian university education to the Bologna Treaty requirements generated the establishment of the professional skills that have to be obtained by students through business education. To enhance the skills to be acquired by a student along his preparation, the curriculum of the...

The research aims to make an introspection of the irrational behavior of the managers who, being under the pressure of sending as favorable as possible signals to different categories of users regarding the enterprise they manage, are tempted to use creative accounting techniques. The research...

Research Question: How do ESG and financial performance indicators vary according to different classifications of European banks? Motivation - Banks' ESG performance and its relationship with corporate financial performance represents a field of continuous interest for researchers and...

All companies admit in their codes of conduct that conflicts of interest (CIs) are a threat to their efficiency, integrity and reputation. Except for insider trading, definitions of CIs are strictly particular to each business and publicly expressed through their codes of ethics. I propose an...

Food waste is a social, environmental, and economic challenge today. The European Union's Green Deal demands tackling this problem. Our research question is: "What are the solutions regarding food waste prevention across the companies' supply chain?" The mixed research method consisted of...

CSR practices are marked by two essential attributes: their voluntary nature and their extraordinary diversity. In addition, it is difficult to draw the fine line between mere compliance with the law, and those initiatives that exceed the legal requirements, giving social partners a guarantee...

Research Question- How can a company in the leather industry improve its eco-efficiency? Motivation- In the academic literature, there is a significant number of contributions that address the intersection between accounting and sustainability. However, the number of papers dedicated to...

Research Question - Are the bibliometric indicators included in the Journal Citation Reports (JCR) and the academic criteria in the Economics domain relevant from the point of view of the assessment of the quality of the research activity? Motivation - This study is motivated by the fact that...

The change in management accounting is a topical issue in international research in management accounting. We analysed the change in the management accounting from an international perspective. We also want to see which the situation in Romania is. In order to analyse it, we studied the articles...

Over the last years an increasing number of companies issued Corporate Social Responsibility (CSR) or Sustainability Reports to complement their traditional financial reporting. Companies use various sustainability reporting standards or develop their own reporting frameworks starting from the...