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Annals of the University of Oradea: Economic Science
ISSN 1222-569X · University of Oradea · 2.784 artikel di indeks
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Adoption of Smart Retail Technologies in Emerging Markets: Insights from Romania’s FMCG Sector
This paper examines the adoption of smart retail technologies, with a particular focus on smart checkout systems, in the context of an emerging market, Romania’s fast-moving consumer goods (FMCG) sector. Addressing the research questions “What are the key technologies underpinning smart checkout…
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The Influence of AI-Generated Fake News on Military Communication: A Case Study of the Titu Firefighters’ Detachment
The rapid proliferation of artificial intelligence (AI) technologies has significantly transformed the information ecosystem, enabling the large-scale production and dissemination of highly convincing synthetic content. Within the context of emergency response institutions, this phenomenon raises…
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Demographic Decline, Digital Acceleration, and Gendered Exclusion: Evidence from Romania
Against the backdrop of demographic ageing and accelerating artificial intelligence (AI), the nature of work is being redefined, yet not all groups benefit equally. The article examines how digital transformation intersects caregiving constraints on women’s labour market participation. This paper…
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A Bibliometric Review of the Literature on Team Coaching in the Business World
In the context of increasingly dynamic organizational environments, characterized by frequent changes in how teams are structured, operate, and perform, interest in team coaching as a strategic organizational intervention in the business world has grown significantly. This paper provides an…
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Research Trends in Work Adaptability and Turnover Intentions: A Bibliometric Review with Implications for Generation Z
In the context of a work environment characterized by increased dynamism and unpredictability, adaptability has become an essential individual resource for the effective management of continuous organizational and technological changes. Workplace adaptability can be defined as the ability of the…
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People behind the Deal: A Literature Review of HR Practices across M&A Phases
Mergers and acquisitions (M&A) are a key strategic tool for corporate growth, diversification and gaining a competitive advantage. Research findings indicate that a significant rate of these transactions fail to achieve the expected results, often due to the inadequate management of human factors…
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Human Resource Management in the Digital Era: Challenges and Solutions for Romania and the EU
Digitalisation has become one of the main forces reshaping Human Resource Management. This paper examines how Artificial Intelligence, erecruitment and HR Analytics are changing the way organisations attract, assess, develop and retain talent, with particular attention to the situation in Romania…
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Organisational Culture and Organisational Efficiency in the Romanian Construction Sector: A Theoretical and Bibliometric Analysis in the Context of Industry 5.0
This paper examines the relationship between organisational culture and organisational efficiency in the construction sector, an industry traditionally characterised by structural fragmentation, operational complexity and resistance to organisational change. The main objective of the study is to…
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The Role of Governance in Digital Transformation: An Organisational Meta-Capability Framework
Digital transformation initiatives in large organisations fail at rates between 70% and 84% despite substantial technological investment, a pattern that points to organisational rather than technological causes. This conceptual paper argues that the missing variable is governance, understood not as…
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The Evolution of Management Consulting: Historical Foundations, Knowledge Integration, and Implications for Managerial Decision-Making
Management consulting has evolved from a narrowly defined technical support function into a complex, knowledge-intensive activity playing a central role in managerial decision-making. This paper aims to provide a structured and interpretive overview of the historical development of management…
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ESG Performance under a Common Regulatory Framework: Comparative Evidence from Romania, Poland, and Advanced EU Economies
This study provides a comparative assessment of ESG performance among listed companies in Romania and Poland, benchmarked against advanced European Union economies, within a shared regulatory setting shaped by the CSRD and the EU Taxonomy. Using Refinitiv/LSEG ESG scores (0–100) for 2024—both the…
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Green Signals or Strategic Noise? Corporate Reporting Integrity Assessment through L.I.G.H.T. Index. A Multi-Criteria Comparative Analysis
Recent research investigates whether political connections serve to reduce or increase the tendency of corporate greenwashing. Additionally, studies on climate reporting indicate that lobbying activities misaligned with climate commitments act as counter-signal affecting the credibility of…
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Mapping the Impact of CSRD on Non-Financial Reporting: A Systematic Qualitative Review of Academic Literature and Legislative Provisions
This article examines the impact of the Corporate Sustainability Reporting Directive (CSRD 2022/2464/EU) on companies operating in Romania and the European Union, against the backdrop of a fundamental transformation in the nonfinancial reporting framework. Through a systematic review of specialized…
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From Voluntary to Standardized: The Metamorphosis of Sustainability Reporting under ESRS and ISSB
Sustainability reporting has undergone a fundamental structural transformation, shifting from fragmented, voluntary frameworks—long dominated by the Global Reporting Initiative—toward rigorous, standardized, and increasingly mandatory regimes. This evolution has been crystallised by the parallel…
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The Impact of Identifying Conceptual Trends in Sustainability, Performance and Governance Research Using Bibliometric Techniques
This research paper aims to analyze the impact and existence of sustainability reporting in the context of sustainable development goals between international requirements and national accounting practices. Thus, the study involved an analysis from two perspectives: 1) a systematic literature…
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Exploring Gender Patterns in AI Adoption for Accounting Estimates. A Mixed-Methods Investigation
This study examines gender differences in the adoption of artificial intelligence (AI) for accounting estimates using a mixed-methods approach that combines statistical analysis with thematic interpretation. Data was collected from thirty semi-structured interviews with accounting professionals…
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Correlations between Financial Audit and Romanian Taxation
This paper examines the correlations between financial audit and the Romanian tax system, from both an institutional and an applied perspective. The financial auditor does not replace the tax inspector; the auditor certifies the accuracy of financial reporting and, implicitly, the correctness of…
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Accounting Presentation of Player Rights
In a rapidly changing economic and legal environment, a well-structured, predictable accounting system provides security for businesses, as it establishes a framework for operations and their ongoing monitoring. Accounting is a key regulatory tool in business management, not only within the company…
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The Most Probable Inflationary Trajectory for Expenditures on Intangible Assets
As the global economy transitions further into a knowledge-based paradigm, the valuation and acquisition costs of intangible assets—such as intellectual property, software, and brand equity—have become critical drivers of corporate capital structure. Unlike tangible assets, expenditures on…
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The Effects of VAT Rate Increases on Welfare in Romania: Insights from the 2025 Reform. An Early Empirical Assessment
This paper provides an early empirical assessment of the welfare effects of Romania’s August 2025 VAT reform, implemented in the context of fiscal consolidation under the EU’s Excessive Deficit Procedure. The reform increased the standard VAT rate from 19% to 21% and replaced the reduced rates of…
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