Annales Universitatis Apulensis Series Oeconomica

ISSN: 1454-9409 (print) / 2344–4975 (online) / ISSN–L 1454–9409
revista_oeconomica@uab.ro

Current issue: 26/2024 volumul 2

1. BLOCKCHAIN TECHNOLOGYAND THE ACCOUNTING PROFESSION.A STRUCTURED LITERATURE REVIEW.

Authors:
DONȚU Adelina - Nicoleta ORCID: 0009-0001-8373-2420

Keywords: blockchain technology, accounting profession, digital transformation
JEL Codes: M41, O33
DOI: 10.29302/oeconomica.2024.26.2.1

Abstract
Paper

2. PILLARS OF THE ENTREPRENEURIAL GROWTH: INSIGHTS FROM EXPERTS USING THE AHP METHOD

Authors:
Balan Iulia Mariana (Mîndruță) ORCID: 0009-0002-1568-7223

Keywords: entrepreneurship, entrepreneurial ecosystem, entrepreneurial pillars
JEL Codes: L26, M13, M21
DOI: 10.29302/oeconomica.2024.26.2.2

Abstract
Paper

3. AUTOMATED EVALUATION MODELS in real estate market: A comparative analysis between linear regression and XGBoost

Authors:
Silviu-Ionuț BĂBȚAN ORCID: 0009-0004-3496-7794

Keywords: real estate, mass appraisals, automated appraisal, valuation standards.
JEL Codes: C88, R31, R32, R30
DOI: 10.29302/oeconomica.2024.26.2.3

Abstract
Paper

4. CORPORATE GOVERNANCE AND PERFORMANCE OF ROMANIAN STATE-OWNED ENTERPRISES: ASSESSING TRANSPARENCY AND ACCOUNTABILITY LEVELS

Authors:
Ioana Andreea CIOLOMIC ORCID: 0000-0003-1037-6848

Keywords: state-owned enterprises, corporate governance, transparency, performance, auditor opinion.
JEL Codes: H11, H41, M14, M48, C12
DOI: 10.29302/oeconomica.2024.26.2.4

Abstract
Paper

5. EVOLUTION OF TOURISM PRE- AND POST-PANDEMIC: A CRITICAL ANALYSIS

Authors:
Claudia MOISĂ ORCID: 0000-0002-2639-2896

Keywords: Tourism, recovery
JEL Codes: N70, O11, Z31, Z32
DOI: 10.29302/oeconomica.2024.26.2.5

Abstract
Paper

6. LINGUISTIC GOOD PRACTICE IN COMPANIES

Authors:
Simona Maican ORCID: 0000-0002-1762-9636
Cristina Gabriela Săndulescu ORCID: 0000-0002-8259-4433

Keywords: management, knowledge, business, language problems
JEL Codes: M1, M14, M54
DOI: 10.29302/oeconomica.2024.26.2.6

Abstract
Paper

7. EXPLORING TOP BET INDEX COMPANIES OF THE BUCHAREST STOCK EXCHANGE THROUGH THEIR INTEGRATED REPORTS

Authors:
Maria-Mădălina BOGEANU-POPA ORCID: 0000-0003-4159-8232
Mariana MAN ORCID: 0000-0002-9018-3052

Keywords: reporting, financial information, non-financial information, BVB, BET index;
JEL Codes: Q01, Q56, M14
DOI: 10.29302/oeconomica.2024.26.2.7

Abstract
Paper

8. STUDY ON THE ASSESSMENT OF THE IMPACT OF DIGITIZATION ON INCREASING THE QUALITY OF REPORTING IN PUBLIC INSTITUTIONS IN ROMANIA FROM THE POINT OF VIEW OF ACCOUNTING PROFESSIONALS

Authors:
SOCOLIUC MARIAN ORCID: 0000-0001-6378-6686
SOCOLIUC MIHAELA IONELA ORCID: 0000-0002-7250-2304

Keywords: increasing the quality of financial reporting, public administration, digitalization, e-government, accountingprofessionals
JEL Codes: M41
DOI: 10.29302/oeconomica.2024.26.2.8

Abstract
Paper

9. THE IMPACT OF CRISES ON THE BUSINESS ENVIRONMENT IN THE FIELD OF TOURISM: BIBLIOMETRIC ANALYSIS

Authors:
MIHAELA NEACŞU ORCID: 0009-0001-4705-8731
DIANA-ELENA DAVID ORCID: 0009-0007-9075-7646
IULIANA EUGENIA GEORGESCU ORCID: 0000-0003-2485-7490

Keywords: crisis, tourism, business environment
JEL Codes: M14 Corporate Culture. Diversity. Social Responsibility
DOI: 10.29302/oeconomica.2024.26.2.9

Abstract
Paper

10. IMPLICATIONS OF ARTIFICIAL INTELLIGENCE IN AUDIT PROCESSES

Authors:
Silviu -Ionel Stoica ORCID: 0009-0008-0535-4437
Beatrice-Elena Gore ORCID: 0009-0000-4863-6292

Keywords: Industry 4.0; Artificial intelligence; accounting; control, audit,
JEL Codes: M41, M49, M21, L78
DOI: 10.29302/oeconomica.2024.26.2.10

Abstract
Paper

11. HOW TO DEFINE THE CONCEPT OF A COMPLEX PLATFORM?

Authors:
Mihai-Constantin Avornicului ORCID: 0000-0003-1302-5357
Ágnes Sándor ORCID: 0009-0001-5935-0262
Hilda Hari ORCID: 0009-0002-9212-6497
Ákos Gubán ORCID: 0000-0002-9862-4174
Miklós Gubán ORCID: 0000-0001-7416-2406

Keywords: platform, complex platform, value creation, monetization, renewal
JEL Codes: O32
DOI: 10.29302/oeconomica.2024.26.2.11

Abstract
Paper

12. EMPIRICAL RESEARCH ON BANKRUPTCY IN SMALL AND MEDIUM-SIZED ENTERPRISES ACROSS THE EUROPEAN UNION

Authors:
Leontina CHERMEZAN ORCID: 0009-0008-3184-6291
Larissa BATRANCEA ORCID: 0000-0001-6254-2970
Özge UYSAL ŞAHIN ORCID: 0000-0002-1422-4123

Keywords: bankruptcy; small and medium-sized enterprises; loans; European Union
JEL Codes: D81; G32
DOI: 10.29302/oeconomica.2024.26.2.12

Abstract
Paper

13. THE DIGITALTRANSFORMATION OF PUBLICADMINISTRATION BETWEEN IMPLEMENTED TECHNOLOGIES AND CITIZEN DIGITAL COMPETENCES

Authors:
Ramona LACUREZEANU ORCID: 0000-0001-5751-9186

Keywords: digital application, digital platforme, public administration, digital competencies
JEL Codes: O33, H83
DOI: 10.29302/oeconomica.2024.26.2.13

Abstract
Paper

14. A BIBLIOMETRIC STUDY OF BANKRUPTCY PREDICTION FOR CORPORATE FIRMS

Authors:
Cosmin Horatiu DANCIU ORCID: 0009-0001-4429-8318
Mircea PELE ORCID: 0009-0004-3828-0682

Keywords: bankruptcy, financial distress, insolvency.
JEL Codes: G33
DOI: 10.29302/oeconomica.2024.26.2.14

Abstract
Paper

15. THE IMPACT OF SME'S CREATIVITY ORIENTATION ON THEIR INNOVATION CAPABILITIES - REALITIES FROM THE WEST REGION OF ROMANIA

Authors:
Cristian-Dan BIRIŞ ORCID: 0009-0005-3793-0695
Valentin-Partenie MUNTEANU ORCID: 0000-0002-6689-3492

Keywords: €“ creative economy; creativity oriented enterprise; product innoovation; process innovation
JEL Codes: M10, M20, O31
DOI: 10.29302/oeconomica.2024.26.2.15

Abstract
Paper

16. THE TRANSFORMATION OFACCOUNTING THROUGH INFORMATION TECHNOLOGIES: A BIBLIOMETRICANALYSIS OFTRENDS AND INNOVATIONS

Authors:
Sorin Adrian ACHIM ORCID: 0009-0002-4010-478X
Diana Aderina MOISUC ORCID: 0000-0002-4717-5970

Keywords: Digital accounting, artificial intelligence,blockchain, big data, cloud computing,robotic process automation, Internet of Things, bibliometric analysis
JEL Codes: M41, O33, O32, D83
DOI: 10.29302/oeconomica.2024.26.2.16

Abstract
Paper