Considering the worldwide evolutionary stage of Industry 4.0, this study wants to fill in a lack information and decision-making, trying answer question about level preparation Romanian Small Medium-sized Enterprises (SMEs) regarding implementation new technology. The main purpose article is identify opinions perceptions SME managers Romania on drivers barriers implementing 4.0 technology for business development. research method used was analyzed by sampling using questionnaire as data...

Order increases, supply chain disruptions, changing customer behavior, store closures, and more that have been caused by the coronavirus epidemic (COVID-19) will undoubtedly affect online commerce forms of business. The pandemic has a significant impact on digitalization experience well-being in mobile commerce. Since beginning pandemic, sales number shoppers using wireless internet-enabled devices increased tremendously. article develops, an experimental study captures COVID-19 digital...

No dеvеloрmеnt in rеcеnt уеаrs hаs chаngеd comраniеs аnd othеr orgаnizаtions аs much digitizаtion bеcаusе it аffеcts a wide vаriеty of аrеаs, including finаncе, accounting, and auditing. Howеvеr, thе currеnt system аccounting аutomаtion is vеrу diffеrеnt. Although somе аrе аdvаncеd this rеgаrd, othеrs onlу just bеginning thеir еfforts. This studу еxаminеs stаtus quo tеndеnciеs wеll rеsрonsibilitiеs imрlеmеntаtion for digitizаtion. For еmрiricаl study, we аррlу tеchnologу аccерtаncе modеl...

All universities were faced with the challenges of e-learning when they suddenly had to switch distance learning in March 2020 due COVID-19 regulations. Several may arise implementing e-learning, including an insufficient budget or problems adoption. Nevertheless, role digitalization is ensure university's long-term sustainability. Indeed, future depends on generations, which increasingly accept new technologies.This study aimed analyze factors that stimulate university students' acceptance...

Due to the progress of digitization and associated use artificial intelligence in economic especially accounting field, cooperation between man machine is becoming increasingly prominent society. The objective this research address ethics using firms by looking at novel challenges that it brings field. adopted a deductive approach, starting with basic concepts then conducting an empirical study based on interview. results interview were processed Nvivo12 application, through which thematic...

Dual perspective on the industry makes approach of industrial activities be different at world countries level, depending ability each system to accept, take necessary measures and solve problems caused by industry. Under pressure triggered types actions, has managed maintain even impose itself in certain areas, despite fact that restriction or elimination industries are dominant. The mining is a very important force global economy, occupying primary position supply chain resources. Despite...

Big data analytics can add value and provide a new perspective by improving predictive analysis modeling practices. This research is centered on supply-chain management how big help Romanian companies assess their experience, strategies, professional capabilities in successfully implementing analytics, as well assessing the tools needed to achieve these goals, including results of implementation performance achievement based them. The method used quantitative study was sampling survey, using...

Recently, social media marketing has become one of the most significant growth channels for many businesses. However, companies are still unclear about using to their advantage, particularly in an e-commerce environment. In this background, study examines effect website quality, consumer satisfaction, and eWOM on online purchase intention. An survey was conducted with 789 Chinese shoppers from four cities-Harbin, Shenyang, Guangzhou, Shenzhen. Structural equation modeling (SEM) used analyze...

This study uses the theory of social learning to investigate relationship between hedonic and utilitarian motivation e-commerce online shopping intentions. Based on a literature review, four hypotheses eight sub-hypotheses are proposed. The study's novelty derives from region implications COVID-19 pandemic. results indicate correlation intentions, while information searching is significant predictor purchase paper contributes both academic practical fields, e-vendors can use it as framework...

Sustainability involves extending the relational framework of SMEs outside sphere economic activity by justifying and legitimizing actions with a social impact on environment. Links circular economy are achieved through environmental dimensions corporate responsibility as component sustainable development. The main purpose paper was to determine level involvement Romanian in activities related economy. sample survey conducted among SME managers offered advantage collecting large amount...

The spread of social networks and the high level penetration digital content mobile devices have created a society in which consumers expect constant communication from companies. In addition, on media is often accompanied by hope being able to interact an equal footing. this way, companies that use will not only increase sales, but also attention, brand page traffic, customer loyalty. purpose study was provide grounds for identifying correlations between interactive potential based...

Due to its relative contribution and growing impact in the economy, tourism can play an important role advancing universal 2030 Agenda for Sustainable Development, including application of bioeconomy principles, when governed with social responsibility, following sector specific standards as ones provided by Global Tourism Council.In consideration their privileged position within supply chain study focusses on tour operators attempting capture current efforts toward responsibility degree...

The digital transformation has produced changes in all existing areas of activity worldwide. There are many factors that can influence the intention to use Industry 4.0 processes and solutions change behavior organizations their business models. aim this study is validate econometric model on assessing significant impact distinct solutions, benefits perceived by organizational management differences between groups analyzed. research method used within quantitative was sample survey, using...

Technological innovation evolves through the use of information systems and this study highlights intentions using accounting platforms by conducting a quantitative on sustainability its social influence. The purpose is to investigate factors that influence acceptance company managers available online developing unified theory technology (UTAUT) construct model. research method used in was sample survey, questionnaire as data collection tool. A number 401 companies provided complete useful...

The main objective of the present research is to identify advantages and benefits that use implementation 5G technology has on development evolution Romanian business environment. study based a theoretical documentation regarding existing information in field descriptive analysis Romania worldwide. method chosen survey an opinion poll (questionnaire) find out availability economic entities technologies, foreseen expectations those realized by environment effects technologies activities...

Abstract Over the past two decades, Integrated Reporting (IR) has evolved into a consolidated global corporate reporting practice, used by financial analyst in evaluating companies. Considering existing strong regulations on nonfinancial for European companies, current study analyses impact of voluntary IR adoption and implementation capital markets, exploring also presentation which dimensions from Framework have highest forecasts. The uses balanced panel sample formed 420 integrated...

Recent world events have refocused interest on the link between existence of corporate governance and an entity’s effectiveness. The aim this study was to identify influence system entity in order measure its effects market value. To achieve quality increase audit committee’s degree effectiveness, one must take into consideration four core elements: members’ qualifications, authority, resources necessary develop activity, attention during development activity. Our research methodology...

Good reputation is an important intangible asset for any company, but it can be vital financial institutions.Today, given that the demands on business environment in terms of social responsibility have greatly increased, worn not only by serious events, also omission or delay possible and necessary measures actions to strengthen sustainability activity.In this context, turned out there a strong connection between reputational risk management public disclosure information environmental impact...

The purpose of our study is to research and identify intrinsic extrinsic motivations but also their impact on the behavioral intentions using Internet Things (IoT) solutions among company managers in Romania future. method used quantitative was sample survey, online questionnaire as a data collection tool. included formalized set 54 questions, being specially designed generate new structural model starting from Unified Theory for Acceptance Use Technology (UTAUT) elements. A total 416...

Territorially, Spanish public administrations are organized into State Administration, Autonomous Community and Local Administration. government has the closest contact with citizens therefore powers decisions taken by local institutions have greatest impact on social welfare of citizens. To ensure this well-being, it is necessary to analyze pay attention administrative financial autonomy governments. Financial translates capacity entities govern their respective finances, determining,...

Increasing innovation among the European Union (EU) countries became a primary concern, as it can contribute to higher competitiveness, generate new business opportunities, and promote achievement of sustainable development goals.This paper aims examine extent which EU countries' level digitalisation skills adequacy impact output, well determine whether lead an increase in individuals' competencies employability.For this research, we leverage Partial Least Squares -Structural Equation...

The digital transition has affected and continues to affect all sectors of the economy. COVID-19 pandemic forced many industries, including accounting sector, adopt digitization measures maintain their activity during this restricted period. Innovative systems advanced technologies thus became indispensable in profession, despite its inability replicate human intelligence, Artificial Intelligence (AI) was swiftly adopted for processes. purpose study explore how Romanian profession accepted...

This research explored the application of computer-assisted audit techniques (CAAT) and extent self-threat that exists in small medium-sized companies due to applied digital environments. The study used a focus group analysis method based on interviews explore types CAAT by medium Romania. results present can aid decision makers firms with respect their audits. Furthermore, early exploratory presented here opens up new opportunities for deeper understanding companies.