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The purpose of this article is to clarify the impact of technological, organisational, and environmental contexts in which Artificial Intelligence solutions are implemented by the accounting and audit companies in Europe. The organizational and environmental contexts were not enough studied in accounting and audit field but are becoming more and more important in the future. The applied methodology was based on a structured interview, to which it has answered 62 top financial specialists from 18 European countries, in companies with more than 10 years of experience in the accounting and audit sector. To design the structured interview, it was used the Technology-Organisation-Environment framework. A serious concern for the companies’ representatives consists in the lack of specialists capable to understand and work with Artificial Intelligence solutions. One option that is generally preferred by companies is to prepare their employees for these new tasks, rather than hiring qualified persons. There are two methods that can be used when implementing Artificial Intelligence, to buy specific provided solutions from third parties, or to developed them internally. Data storage and security, the complexity of Artificial Intelligence solutions and government regulations do not represent a threat to companies willing to develop this area. The main contribution of this study consists of an extensive analysis of the most important elements of Technology-Organisational-Environmental framework and their applicability for accounting and audit companies, which implemented or are willing to implement Artificial Intelligence solutions. 

A significant challenge facing companies is to identify and implement sustainable best practices within their corporate strategies in order to align with the UN Sustainable Development Goals (SDGs). This study aims to assess companies' perspectives on sustainable development and their approaches to its integration, focusing in particular on the social dimension. The research aims to examine the reporting of the SDGs adopted and implemented by four listed companies. Using a case study methodology, this article analyses the sustainability reports of OMV Petrom, One United Properties, Sphera Franchise Group and Alro for the year 2022. In addition to sustainability disclosure requirements, these reports provide information on the impact of companies on environmental, social and governance factors. Specifically, the inclusion of information related to the SDGs in the sustainability reports of these four companies differentiates them, as they represent a minority among Romanian companies in reporting such data. The novelty of the study consists in its contribution to the existing literature by providing an insight into the sustainability practices adopted and implemented by major Romanian companies.

In recent years, there has been a lack of attention to the connection between crisis management and the HR (human resources) department. However, many researchers emphasize the importance of the human resources department in crisis management. The main objective of the research is the analysis of employees' perceptions regarding measures to improve decision-making when considering the behavior of human capital in in terms of maximizing economic efficiency, as well as the analysis of human resources management through the lens of policies and practices intended for management in crisis period. The quantitative method was used to conduct a survey and the qualitative method was used through the interview. These methods were based on aspects developed in the specialized literature and adapted for this context. The results of the study show that human resources management is crucial in Romanian companies, both in a normal context and in critical situations, highlighting a strategic approach to the role of employees in organizational success.