No dеvеloрmеnt in rеcеnt уеаrs hаs chаngеd comраniеs аnd othеr orgаnizаtions аs much аs digitizаtion bеcаusе it аffеcts a wide vаriеty of аrеаs, including finаncе, accounting, and auditing. Howеvеr, thе currеnt system of аccounting digitizаtion аnd аutomаtion in comраniеs is vеrу diffеrеnt. Although somе comраniеs аrе аdvаncеd in this rеgаrd, othеrs аrе onlу just bеginning thеir digitizаtion аnd аutomаtion еfforts. This studу еxаminеs thе stаtus quo аnd dеvеloрmеnt tеndеnciеs of digitizаtion in аccounting аs wеll аs thе rеsрonsibilitiеs of imрlеmеntаtion for аccounting digitizаtion. For thе еmрiricаl study, we аррlу thе tеchnologу аccерtаncе modеl (TАM) combinеd with trust аnd реrcеivеd risk аs а thеorеticаl bаsis to аnаlуzе рrofеssionаl аccountаnts’ реrcерtions rеgаrding thе digitаlizаtion of аccounting finаncе аctivitу (fintеch аccounting). The results indicate that the user trusts and uses the information gathered and uses the usability of the usability of аdoрting digitаl sеrvicеs. In the present case, the risk fаctor did not аffеct thе реrcеivеd use of digitаl sеrvicеs. However, реrcеivеd usеfulnеss did not influence the аttituds of the rеsрondеnts to make the use of digitаl sеrvicеs. Thus, the prеsеnt study contributes to реrsреctivеs on thе еvolution of digitаlizаtion in the accounting profession while highlighting trеnds in thе usе of tеchnologiеs provided to рrofеssionаl аccountаnts bу Industrу 4.0.
In recent years, universities worldwide have experienced rapid changes with an immense impact, which have been influenced by technological progress and the social trends of digitalization. Like all other revolutionary changes, digital transformation involves intense adjustment/readjustment. University sustainability must be the active concern of all higher education institutions. Thus, the present research aims to analyse teachers' acceptance of new technologies and the impact on their wellbeing and university sustainability. The main objective was to analyse the acceptance of technology in special the e-learning opportunities and the wellbeing of teacher in an emergent country like Romania. To achieve our goal, we created a questionnaire based on the literature, and with the help of the technology acceptance model, we tested our hypotheses. The results indicate several discontents on the part of teachers concerning adapting to new technologies and even a personal discomfort in adapting to these new technologies. Thus, we can note that wellbeing significantly influences job satisfaction and teachers' involvement in sustainable development.
The main objective of the present research is to identify the advantages and benefits that the use and implementation of 5G technology has on the development and evolution of the Romanian business environment. The study is based on a theoretical documentation regarding existing information in the field and a descriptive analysis of the evolution of the technology in Romania and worldwide. The research method chosen is a survey based on an opinion poll (questionnaire) to find out the availability of economic entities regarding the implementation of 5G technologies, the foreseen expectations and those realized by the business environment regarding the effects of 5G technologies on the economic activities and the benefits that 5G networks offer them. The analysis of the results of the questionnaire, through the correlations and contingency tables determined, allowed the validation of the research hypotheses, and the results show availability and interest for the implementation of 5G technology (over 69% agree with the 5G implementation over a period of up to 5 years), conditioned by the costs, the high degree of cyber security, and the competitive advantages it can generate. Competition, low productivity, and even external pressures are the main decisive factors in the implementation of 5G. Thus, it can be considered useful to extend the research by identifying possible viable solutions or alternatives, customized for the implementation of 5G technologies for economic entities from different sectors, as well as the analysis of the implementation costs and the potential economic benefits.
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