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Ovidius University Annals: Economic Sciences Series
ISSN 2393-3127 · Ovidius University Press · 2.487 artikel di indeks
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Determinants of the Exchange Rate in Romania: An Empirical Evaluation
In the context of the war in Ukraine, the Covid-19 pandemic, electoral uncertainty, and political instability, understanding the factors influencing the exchange rate allows us to anticipate its appreciation or depreciation so that the risks that arise can be effectively managed. This paper studies…
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Digitization of the Public Culture Sector-Operational Efficacy and Reform of Internal Control. Comparative Analysis of Romania and Other European Nations
The increasing digitalisation of the public sector is putting pressure on public and private cultural organisations to modernise their internal control systems. The digital revolution of these businesses has affected operational efficiency and systemic vulnerability, which this paper analyses. To…
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A Model for the Investment Portofolios of Insurance Companies
This paper aims to develop a model for efficient management of investment portfolios of insurance companies on the Romanian market, considering the legal regulations applicable to these portfolios. In solving the optimization problem, the Kuhn-Tacker multiplier method was used applied to a…
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Cryptocurrencies and the Transformation of the Financial System: Opportunities, Risks and Future Perspectives
The rapid growth of cryptocurrencies and blockchain technology has significantly transformed the global financial landscape. Originally created as decentralized alternatives to traditional money and intermediaries, cryptocurrencies have developed into sophisticated digital financial assets with…
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Education Financing in Romania in a European Comparative Perspective: Empirical Evidence and Policy Implications
The purpose of this research is to evaluate the adequacy, structure, and effectiveness of education financing in Romania during the period 2020–2025, using a comparative European Union perspective. The main research objectives are to analyse the dynamics of public education expenditure in relation…
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The Role of Audit and ESG Disclosure in Improving Corporate Decision-making
The purpose of this research paper is to explore the role of audit and ESG disclosure in the corporate decision-making process. The present study is structured along the idea that corporate stakeholders are improving their decisions based on both audit and ESG disclosure. Therefor, except to their…
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Perspectives of Amplifying Accounting Paradigms in the Context of Digitalization of Systems
This article aims to present the fact that the accounting profession is undergoing a profound transformation, driven largely by the relentless march of digitalization. From the advent of enterprise resource planning (ERP) systems to the rise of artificial intelligence (AI) and blockchain, digital…
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Considerations on the Multidimensionality of Financial Reporting in Accounting
The purpose of this paper is to study the evolution of accounting from a purely transactional record-keeping discipline to a multidimensional transparency framework represents one of the most significant paradigm shifts in modern corporate governance. For decades, the primary objective of financial…
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Monetary Policy in Romania: Trends and Implications
Monetary policy is one of the most important instruments through which a country maintains its macroeconomic stability, controls inflation and influences economic growth. This paper aims to analyze Romania's monetary policy during the period 2014-2024, highlighting both the theoretical context and…
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Corporate Communication and ESG Messages on Social Media: Evidence from Romanian Listed Companies (2020–2024)
The study examines how three major companies in Romania, OMV Petrom, Banca Transilvania, and Transelectrica, use social media to communicate ESG topics. An analysis of content published on Facebook between 2020 and 2024 shows a clear dominance of the social dimension, with an emphasis on…
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Job Satisfaction in Accounting: A Quantitative Study on Organizational and Technological Factors
Over the last two decades, the accounting profession has undergone significant changes, driven by the accelerated digitalization of processes, the increasing complexity of regulations, and the growing level of professional responsibility. In this context, accountants’ job satisfaction has become an…
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From Bookkeeping to Data Analytics: How Digitalization Transforms the Role of Accountants in Romanian SME´s
The digitalization of accounting processes is rapidly transforming the organization of financial activities in small and medium-sized enterprises (SMEs), placing accounting professionals at the center of this process of change. This study investigates the perceptions of accountants and SME managers…
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Financial Fraud in Commercial Companies
Financial fraud represents a significant threat to the financial integrity, performance, and reputation of commercial companies, with adverse effects on investor confidence and long-term sustainability. This study examines the main types of financial fraud encountered in the corporate environment…
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European Public Sector Accounting Standards (EPSAS) – Opportunities and Challenges in European Public Sector Accounting. Insights from Literature
The present paper aims at identifying the current state in the development of the European Public Sector Accounting Standards (EPSAS) framework, in the context of the prior existence and the widely recognized global accounting standards for governments and public sector organizations, namely the…
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Robo-Accountants, Robo-Auditors, or Humanoid Professionals? Accounting Education and the Redefinition of the Human Role in the Age of Artificial Intelligence
The paper aims to investigate how recent developments in the field of artificial intelligence are influencing accounting education, transforming the role of the accounting professional in a context dominated by automation and algorithmic analysis. The research examines the dual impact of artificial…
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Financial Determinants of ESG Disclosure Quality
Environmental, Social, and Governance (ESG) disclosure quality is increasingly critical for corporate transparency and investor decision-making. This study investigates the financial determinants of ESG disclosure quality in 350 European publicly listed firms from 2015 to 2024. Using panel data…
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ESG Reporting Research: A Bibliometric Analysis
This study provides a comprehensive bibliometric analysis of ESG reporting literature published between 2005 and 2024, drawing on peer-reviewed articles and review papers indexed in the Web of Science database. Using descriptive statistics, citation analysis, and network visualization techniques…
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The Role of Sustainable Accounting in Enhancing Financial Stability Under Crisis Conditions: A Romanian Perspective
This paper analyses how sustainability accounting and ESG disclosure contribute to financial stability in three major Romanian energy companies: OMV Petrom, Hidroelectrica and Transgaz. Drawing on a qualitative content analysis of annual and sustainability reports for 2020–2024, supported by…
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Exploring Indigenous Technologies and Knowledge-Based Farming Systems: A Tripartite Agricultural Relationship Between Nigeria, South Africa, and Uganda
This paper examines the implementation of indigenous technologies and knowledge-based farming systems supports sustainable agricultural transformation within the tripartite agricultural relationship between Nigeria, South Africa, and Uganda. Using empirical field data from maize demonstration plots…
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The Impact of Sociocultural Elements in Business Communication: Case Study
This paper tackles the impact of sociocultural elements in business communication. The first part is dedicated to a brief literature review that explores the concept of culture and its inherent connection with language. Moreover, the role of intercultural competence and the importance of…
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