Explore the evidence.
Understand the reach.

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.

The aim of this study is to investigate the moderating role of cultural dimensions in the relationship between corporate governance mechanisms and financial performance, examining a sample of 9,316 companies from 47 countries. A mixed dataset with variables extracted at the company and country levels is statistically analysed, while multilevel robust regressions with random intercept modelling are used for econometric estimations. Based on information for the period 2020-2022, the moderating effects of three of the six cultural dimensions developed by Hofstede are examined at specific times of multiple constraints that could act as a stress factor in management decisions. The results show that the corporate governance-performance nexus is stronger in countries orientated toward masculinity, short-term benefits, and indulgence. Combining national cultural values, the national business system framework, agency, stakeholder, and legitimacy theories, the research provides nuanced empirical evidence of cultural tingent for academics and practitioners. The investigation shapes an original perspective, highlighting the need for culturally orientated corporate governance mechanisms. This approach complements the body of literature on corporate governance, financial performance, and national culture by demonstrating that the interaction between the governance score and cultural dimensions may play a pivotal role in shaping financial performance. Muchmore, the findings have valuable entrepreneurial implications for investors in resource allocation, while managers could broaden their scenarios for decision-making purposes, especially when companies face stakeholders from diverse cultural backgrounds.

This research highlights the perceptions of accountants and auditors in Romania, offering insights into how the use of Artificial Intelligence is impacting traditional financial reporting. This research addresses an important gap, respectively the lack of Artificial Intelligence in financial reporting in the Romanian context, as prior studies often focus on broader or economically advanced regions, such as more developed countries. The purpose of the study is to contribute to this emerging discussion, presented as a wide limitation of AI adoption in such a regulated sector. Insights were gathered through semi-structured interviews with pre-defined affirmations and open questions regarding the regulatory environment and how AI has been used to enhance financial reporting quality and accuracy but also how the regulatory environment limits the scope of AI. Additionally, a subset of international-level participants was interviewed for comparative purposes, enabling cross-border insights. Findings were further contextualized through the review of relevant literature to validate the comparative results by aligning them with perspectives with global trends. The key findings suggested companies often incorporate AI into their global strategies but fail to provide adequate training or support. Respondents also transparently communicated the lack of knowledge surrounding the subject given its benefits in the domain and lack of practical implications. Additionally, there is a clear need for a regulatory framework when applying AI in professions such as accounting.

This paper examines the impact of employee perceptions of diversity management (DM) on individual outcomes, such as job satisfaction, organizational commitment, and workplace performance, in the context of Eastern Europe, focusing on Romania. It aims to address gaps in the literature by exploring individual-level dynamics of DM, which have been largely overlooked compared to organizational or group-level analyses. Additionally, the study integrates frameworks such as Social Identity Theory, Similarity-Attraction Theory, and Resource-Based Theory to conceptualize how perceptions of inclusiveness influence employee attitudes and behaviors. A quantitative analysis was conducted using validated instruments to measure perceptions of DM, job satisfaction, organizational commitment, and individual performance among employees from various industries in Romania. The dataset includes responses collected over a specific timeframe, ensuring robust statistical analysis. The main findings of the study reveal that: (i) Positive perceptions of DM are significantly associated with improved workplace performance, mediated by organizational commitment. (ii) Positive perceptions of DM are significantly associated with improved job satisfaction, mediated by organizational commitment. These findings provide actionable insights for organizations operating in socio-economically transitioning economies like Romania. The study contributes to the literature by applying classical theories in an Eastern European context and offers practical strategies for designing and implementing effective DM initiatives that promote inclusiveness, reduce intergroup conflict, and enhance employee engagement.

The aim of this study is to investigate the moderating role of cultural dimensions in the relationship between corporate governance mechanisms and financial performance, examining a sample of 9,316 companies from 47 countries. A mixed dataset with variables extracted at the company and country levels is statistically analysed, while multilevel robust regressions with random intercept modelling are used for econometric estimations. Based on information for the period 2020-2022, the moderating effects of three of the six cultural dimensions developed by Hofstede are examined at specific times of multiple constraints that could act as a stress factor in management decisions. The results show that the corporate governance-performance nexus is stronger in countries orientated toward masculinity, short-term benefits, and indulgence. Combining national cultural values, the national business system framework, agency, stakeholder, and legitimacy theories, the research provides nuanced empirical evidence of cultural tingent for academics and practitioners. The investigation shapes an original perspective, highlighting the need for culturally orientated corporate governance mechanisms. This approach complements the body of literature on corporate governance, financial performance, and national culture by demonstrating that the interaction between the governance score and cultural dimensions may play a pivotal role in shaping financial performance. Muchmore, the findings have valuable entrepreneurial implications for investors in resource allocation, while managers could broaden their scenarios for decision-making purposes, especially when companies face stakeholders from diverse cultural backgrounds.

This research highlights the perceptions of accountants and auditors in Romania, offering insights into how the use of Artificial Intelligence is impacting traditional financial reporting. This research addresses an important gap, respectively the lack of Artificial Intelligence in financial reporting in the Romanian context, as prior studies often focus on broader or economically advanced regions, such as more developed countries. The purpose of the study is to contribute to this emerging discussion, presented as a wide limitation of AI adoption in such a regulated sector. Insights were gathered through semi-structured interviews with pre-defined affirmations and open questions regarding the regulatory environment and how AI has been used to enhance financial reporting quality and accuracy but also how the regulatory environment limits the scope of AI. Additionally, a subset of international-level participants was interviewed for comparative purposes, enabling cross-border insights. Findings were further contextualized through the review of relevant literature to validate the comparative results by aligning them with perspectives with global trends. The key findings suggested companies often incorporate AI into their global strategies but fail to provide adequate training or support. Respondents also transparently communicated the lack of knowledge surrounding the subject given its benefits in the domain and lack of practical implications. Additionally, there is a clear need for a regulatory framework when applying AI in professions such as accounting.

This paper examines the impact of employee perceptions of diversity management (DM) on individual outcomes, such as job satisfaction, organizational commitment, and workplace performance, in the context of Eastern Europe, focusing on Romania. It aims to address gaps in the literature by exploring individual-level dynamics of DM, which have been largely overlooked compared to organizational or group-level analyses. Additionally, the study integrates frameworks such as Social Identity Theory, Similarity-Attraction Theory, and Resource-Based Theory to conceptualize how perceptions of inclusiveness influence employee attitudes and behaviors. A quantitative analysis was conducted using validated instruments to measure perceptions of DM, job satisfaction, organizational commitment, and individual performance among employees from various industries in Romania. The dataset includes responses collected over a specific timeframe, ensuring robust statistical analysis. The main findings of the study reveal that: (i) Positive perceptions of DM are significantly associated with improved workplace performance, mediated by organizational commitment. (ii) Positive perceptions of DM are significantly associated with improved job satisfaction, mediated by organizational commitment. These findings provide actionable insights for organizations operating in socio-economically transitioning economies like Romania. The study contributes to the literature by applying classical theories in an Eastern European context and offers practical strategies for designing and implementing effective DM initiatives that promote inclusiveness, reduce intergroup conflict, and enhance employee engagement.

The increasing severity of economic, environmental, and social issues determines the transformational and positive role of accounting researchers in the context of climate change. This study aims to bibliometric analysis of the interest of Romanian accounting scholars to publish articles in journals from the Business, Management, and Accounting areas, respectively the Accounting Q1 and Q2 categories that contribute to accounting research, as well as analyzing their interest in publishing articles that are assessed by the WOS database as contributing to SDGs research. The research is based on 161 articles collected from the WOS database, of which 79 articles are assessed by the WOS database as contributing to the research of one or more SDGs. The results support the involvement of Romanian accounting scholars from HEIs in accounting research, as well as their contribution through the articles published as part of the relevant and important SDGs for the accounting profession. The contribution to SDGs research was noted as follows: 4 – quality education; 5 – gender equality; 8 – decent work and economic growth; 9 – industry, innovation, and infrastructure; 12 – responsible consumption and production; 13 – climate action. They target all components of sustainability, namely economic (SDG 8 and 9), environmental (SDG 12 and 13), and social (SDG 4 and 5), but with a significantly greater emphasis on the economic component. This study fills the gap in investigating the interest of Romanian accounting scholars from HEIs in accounting research for the SDGs. Accounting scholars should consider increasing attention to the publication of articles that will contribute to SDGs research, while HEIs should adopt initiatives to implement the SDGs in accounting research.

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.