Our study proposes a Romanian national perspective of the gender–sustainability paradigm in higher education under the Sustainable Development Goal 5 (SDG5) approach. The starting point is the interlinkage of the two concepts, gender parity and sustainability, depicted on a fundamental societal domain. Data collection was completed following a census approach, resulting in staffing data on 47 Romanian state-owned universities. Data collected envisaged the tenure teaching staff, divided into two gender groups; the count was focused on executive roles and collective managerial elected bodies for the 2015–2019 mandate. The gender situation was analyzed quantitatively by the number of teaching staff, their gender structure, and their representation in the executive functions and collective decision-making bodies. We calculated gender indexes and used statistical correlation coefficients to explain the relations between the different categories of personnel and their influence on establishing the management structures. The results of the gender configuration analysis were further associated with the latest national meta-ranking of Romanian universities. Our findings show that Romanian universities demonstrate sustainability under SDG5 through their institutional capacity to use either feminine majorities or a statistically detected pro-female voting propensity in order to construct optimally gendered management structures through vote only.

Among the most important factors that favor the development of a sustainable business environment are the sources of financing and the skills developed by the higher education system, according to recent studies. To align with these, several universities have started providing entrepreneurship knowledge. Are these sufficiently well-known by the students in Romania? The current paper aims to carry out an in-depth analysis of concepts. The primary objective of this study is to explore the most relevant sources of entrepreneurial financing in the context of a sustainable entrepreneurial higher education. For such an endeavor, quantitative research was conducted, being designed and distributed through a questionnaire. Data were collected from a sample of 285 students of Transilvania University in Brasov interested in entrepreneurship. Results indicate that the main sources of entrepreneurial financing are retained earnings/profit, personal sources, supplier credits, European funds, loans (bank credits), leasing, and business angels. Evidence shows that most respondents assert great confidence in European funds. Notably, the entrepreneurial qualities of the founder are one of the enablers of a successful and sustainable business. Additionally, this research opens new ways of collaboration between the academic and the business environment to better train future professionals in the economic field.

In a sustainable society, the integration into the activity of entities of the actions from the sphere of social responsibility becomes more and more evident. The study analyzes the textile industry in Romania in terms of social responsibility, the involvement of companies in this industry in asserting the values of this level. Thus, a quantitative marketing research is carried out at the level of the population in Romania, a piece of research which is aimed at identifying the opinions and attitudes of the citizens regarding the social responsibility adopted by the Romanian companies, with emphasis on the companies in the textile industry. In this research, particular attention was given to the comprehension of the reality of the aspects in which consumers perceive the requirements of social responsibility and of the way in which they function in practice. The results of this research can be used by the companies in the textile industry as well as by all the companies interested in this aspect in order to improve the quality of the services and of their implications in the social life and in order to respond to the needs of the citizens as well as possible.

"The accounting information is presented in the financial statements according to the applicable general accounting principles in order to satisfy the users’ needs related to being aware of the financial position and the performances. The purpose of the paper is to develop and to thoroughly study the principle of business continuity, on the grounds of which the business operation at normal capacity is being analysed, without reducing its activity. The study is performed appealing to the financial analysis using the data provided by the accounting. "

The paper deals with the theoretical, judicial, and accounting aspects regarding the issue of the accounting expertise evidence in the civil process. The settlement of the findings of the minutes drawn up after the thematic inspections carried out by the tax inspection teams represents a complex of facts and circumstances that provide the coordinates of a wide area of interpretation and debate. The research method is the case study, document analysis and observation in order to explain the complex causal links which interfere in the preparation of the accounting expertise. The purpose of the research is to reflect the contribution of this evidence in settling economic-financial disputes in the real life of an entity.

The paper approaches the application of the Activity-Based Costing (ABC) calculation method within an accounting services company. The method is among the modern methods used in the calculation of the cost which takes into consideration a more cautious distribution of resources based on the activities that lead to the achievement of an objective. The purpose of the study is the distribution of costs to the groups of significant services performed by the accounting company: bookkeeping services, general accounting services, and the preparation of financial statements and analysis. The ABC method starts from the organization of the company by processes and activities and from a less subjective allocation of overheads compared to the traditional method.

No abstract

Digitalization is a process that accounting firms are also subjected to if they want to remain competitive and meet the needs of real-time communication with customers. The purpose of this paperwork was to know the opinions of the managers of these companies on the adoption and implementation of artificial intelligence. The main objectives of the paper are the impact of digitalization on professional accountants, the challenges to which they are subjected, and the advantages/ disadvantages of digitalizing accounting and communication with clients. The research method used falls into the category of qualitative research, i.e. the semi-directive in-depth interview.