Oeconomica Journal

1. EFFECTS OF REGULATORY ENVIRONMENT UPON THE AUDITOR-CLIENT RELATIONSHIP

Authors:
Măgdaș Nicolae ORCID: 0000-0001-6595-468X

Keywords: auditor, client, ISA, EU,regulatory
JEL Codes: M40
DOI: 10.29302/oeconomica.2022.24.1.1

Abstract
Paper

2. EDUCATIONAL LEADERSHIP AND GOVERNANCE OF EDUCATIONAL SYSTEMS

Authors:
Roxana-Maria ANGHEL (BLIDARU)

Keywords: management, leadership, human resources, success
JEL Codes: M12, I21, I25
DOI: 10.29302/oeconomica.2022.24.1.2

Abstract
Paper

3. THE ORIZATION OF EDUCATIONAL LEADERSHIP

Authors:
Roxana-Maria ANGHEL (BLIDARU)

Keywords: leadership, strategies, vision, human resources management
JEL Codes: M12, I21, I25
DOI: 10.29302/oeconomica.2022.24.1.3

Abstract
Paper

4. THE DINAMIC OF THE DYNAMICS OF CONSTRUCTION COMPANIES IN THE BEFORE AND AFTER COVID PERIOD

Authors:
Cristina Elena BADIUORCID: ORCID: 0000-0001-7285-1064

Keywords:
JEL Codes: E62, G30
DOI: 10.29302/oeconomica.2022.24.1.4

Abstract
Paper

5. INNOVATIONS IN THE FIELD OF INFORMATION TECHNOLOGIES IN THE EDUCATIONAL SYSTEM

Authors:
Liliana (Dincă) Paschia

Keywords: educational process, e-Learning, educational platforms, virtual classroom, video conferencing system, educational resources, information technologies.
JEL Codes: M48, O30, I21
DOI: 10.29302/oeconomica.2022.24.1.5

Abstract
Paper

6. FINANCIAL REPORTING QUALITY AT SMEs - A THEORETICAL APPROACH

Authors:
Eleonóra BUDAI
Ervin DENICH
Dániel HAJDU

Keywords: IFRS, medium size enterprises, financial statements
JEL Codes: M41
DOI: 10.29302/oeconomica.2022.24.1.6

Abstract
Paper

7. PREMISES OF DIGITAL ACCOUNTING EDUCATION AT THE PREUNIVERSITY EDUCATIONAL LEVEL. CASE STUDY RESEARCH

Authors:
Cosmin Enache
Cosmin Enache
Cosmin Enache
Cosmin Enache

Keywords: igitization, training, skills, accounting, evolution
JEL Codes: A20,O33
DOI: 10.29302/oeconomica.2022.24.1.7

Abstract
Paper

8. THE ASSOCIATION BETWEEN EMPLOYEE INSECURITY AND THE AGREED MOTIVATIONAL FACTOR

Authors:
Alina CONSTANTINESCU ORCID: 0000-0001-7089-0713

Keywords: Motivation, Employees insecurity, Motivational factors
JEL Codes: M12, O15, J01
DOI: 10.29302/oeconomica.2022.24.1.8

Abstract
Paper

9. PERSPECTIVES ON IMPLEMENTING KAIZEN METHOD FOR THE IMPROVEMENT OF ACADEMIC ONLINE TEACHING

Authors:
Larisa-Loredana DRAGOLEA ORCID: 0000-0002-3780-1018
Dan Ioan TOPOR ORCID: 0000-0002-9092-1449

Keywords: management, Kaizen, online teaching, quality
JEL Codes: L15, M10, M12, M53
DOI: 10.29302/oeconomica.2022.24.1.9

Abstract
Paper

10. THE LINK BETWEEN ENVIRONMENTAL ACCOUNTING - ENVIRONMENTAL POLLUTION AND COVID-19

Authors:
Adriana HORAICU ORCID: 0000-0002-3862-3356
Ana-Maria COMÂNDARU (ANDREI ) ORCID: 0000-0003-3152-4387
Volodea MATEEVICI ORCID: 0000-0002-1509-0462

Keywords: environmental accounting, pollution, ecological reporting, Covid-19, investments.
JEL Codes: M41, M21, B55, Q53
DOI: 10.29302/oeconomica.2022.24.1.10

Abstract
Paper

11. ACCOUNTING INFORMATION - THE BASIS OF THE COMPANY' S STRATEGIC DECISIONS

Authors:
Cristina Mihaela IONESCU(HARALAMBIE) ORCID: 0000-0001-8301-1298

Keywords: accounting information, decision-making process, globalized market
JEL Codes: D81, D84, G34, M40
DOI: 10.29302/oeconomica.2022.24.1.11

Abstract
Paper

12. WHAT ARE THE OPTIONS FOR ACCOUNTING OUTSOURCING THAT COMPANIES HAVE IN THE PRESENT? EVIDENCE FROM ROMANIA, AN EMERGING COUNTRY FROM EUROPE

Authors:
Adrian ISIPORCID: ORCID: 0000-0002-4136-6549

Keywords: outsourcing of accounting services, accounting firms, automation, digitalization, remote delivery of services
JEL Codes: M41, M55
DOI: 10.29302/oeconomica.2022.24.1.12

Abstract
Paper

13. AUDIT DIGITALIZATION AND DATA MINING

Authors:
Lasc?u Andrada ORCID: 0000-0003-3154-4256

Keywords: audit, digitalization, software, data mining, audit tools
JEL Codes: M42, C55
DOI: 10.29302/oeconomica.2022.24.1.13

Abstract
Paper

14. THE INFLUENCE OF ROI AND EPS INDICATORS ON THE INVESTMENT STRATEGY OF INDIVIDUALS (BVB)

Authors:
Lungu CRISTIAN ORCID: 0000-0003-2201-078X

Keywords: ROI, EPS, Investments, BVB, financial audit
JEL Codes: G10, G11, M42
DOI: 10.29302/oeconomica.2022.24.1.14

Abstract
Paper

15. The object of auditor-client's relationship a theoretical approach

Authors:
Măgdaș Nicolae ORCID: 0000-0001-6595-468X

Keywords: auditor, client, relationship, UK, professional bodies
JEL Codes: M40
DOI: 10.29302/oeconomica.2022.24.1.15

Abstract
Paper

16. MULTICENTRIC COMPARATIVE STUDY REGARDING THE CHARACTERISTICS OF THE MATERIALS USED IN THE MANUFACTURE OF MORTARS

Authors:
Elena MARICA
Adina SÂRB
Maria POPA

Keywords: multicentric study, ecological mortars, waste, construction materials
JEL Codes: L61, L74
DOI: 10.29302/oeconomica.2022.24.1.16

Abstract
Paper

17. Romanian pharmaceutical sector - before and during the COVID-19 pandemic

Authors:
Mihaela Cristina BOITOR ORCID: 0000-0002-1512-0676
Gabriela -Mihaela MURE?AN ORCID: 0000-0001-6715-740X

Keywords: creative accounting, financial statements, manipulation, pandemic, pharmaceutical sector
JEL Codes: M15, M40, M41, M42
DOI: 10.29302/oeconomica.2022.24.1.17

Abstract
Paper

19. BIBLIOMETRIC ANALYSIS OF PUBLICATIONS ON ECOLOGICAL CONCRETE

Authors:
Elena MARICA
Maria POPA

Keywords: concrete, ecological, VOSviewer, bibliometric analysis
JEL Codes: L61, L74
DOI: 10.29302/oeconomica.2022.24.1.19

Abstract
Paper

20. CUSTOMERS PERCEPTION OF THE CHARACTERISTICS OF MORTARS ON THE MARKET

Authors:
Popa D. ORCID: 0000-0001-9739-0719
Bostan R. ORCID: 0000-0003-3747-8940
Popa M. ORCID: 0000-0002-9899-4423
Maican S. ORCID: 0000-0002-1762-9636
Pastiu C. ORCID: 0000-0003-0555-5171
Topor D. ORCID: 0000-0002-9092-1449
Ivan R. ORCID: 0000-0002-8019-3601
Muntea E. ORCID: 0000-0002-6625-4148

Keywords: mortar characteristics, compatible restoration mortar, preservation, masonry
JEL Codes: L74, L7
DOI: 10.29302/oeconomica.2022.24.1.20

Abstract
Paper

21. TECHNOLOGICAL INTENSITY OF MOLDOVAN EXPORTS UPGRADE SINCE THE DCFTA BETWEEN MOLDOVA AND EUROPPEAN UNION HAVE BEEN CONCLUDED

Authors:
Alexandru STRATAN ORCID: 0000-0001-7086-8604
Victoria FALA ORCID: 0000-0002-7451-5424

Keywords: Association Agreement, DCFTA, exports, technological intensive merchandise, Republic of Moldova
JEL Codes: F13, F15, F42
DOI: 10.29302/oeconomica.2022.24.1.21

Abstract
Paper

Annales Universitatis Apulensis Series Oeconomica

Current issue: 24/2022 volumul 1

1. EFFECTS OF REGULATORY ENVIRONMENT UPON THE AUDITOR-CLIENT RELATIONSHIP

2. EDUCATIONAL LEADERSHIP AND GOVERNANCE OF EDUCATIONAL SYSTEMS

3. THE ORIZATION OF EDUCATIONAL LEADERSHIP

4. THE DINAMIC OF THE DYNAMICS OF CONSTRUCTION COMPANIES IN THE BEFORE AND AFTER COVID PERIOD

5. INNOVATIONS IN THE FIELD OF INFORMATION TECHNOLOGIES IN THE EDUCATIONAL SYSTEM

6. FINANCIAL REPORTING QUALITY AT SMEs - A THEORETICAL APPROACH

7. PREMISES OF DIGITAL ACCOUNTING EDUCATION AT THE PREUNIVERSITY EDUCATIONAL LEVEL. CASE STUDY RESEARCH

8. THE ASSOCIATION BETWEEN EMPLOYEE INSECURITY AND THE AGREED MOTIVATIONAL FACTOR

9. PERSPECTIVES ON IMPLEMENTING KAIZEN METHOD FOR THE IMPROVEMENT OF ACADEMIC ONLINE TEACHING

10. THE LINK BETWEEN ENVIRONMENTAL ACCOUNTING - ENVIRONMENTAL POLLUTION AND COVID-19

11. ACCOUNTING INFORMATION - THE BASIS OF THE COMPANY' S STRATEGIC DECISIONS

12. WHAT ARE THE OPTIONS FOR ACCOUNTING OUTSOURCING THAT COMPANIES HAVE IN THE PRESENT? EVIDENCE FROM ROMANIA, AN EMERGING COUNTRY FROM EUROPE

13. AUDIT DIGITALIZATION AND DATA MINING

14. THE INFLUENCE OF ROI AND EPS INDICATORS ON THE INVESTMENT STRATEGY OF INDIVIDUALS (BVB)

15. The object of auditor-client's relationship a theoretical approach

16. MULTICENTRIC COMPARATIVE STUDY REGARDING THE CHARACTERISTICS OF THE MATERIALS USED IN THE MANUFACTURE OF MORTARS

17. Romanian pharmaceutical sector - before and during the COVID-19 pandemic

19. BIBLIOMETRIC ANALYSIS OF PUBLICATIONS ON ECOLOGICAL CONCRETE

20. CUSTOMERS PERCEPTION OF THE CHARACTERISTICS OF MORTARS ON THE MARKET

21. TECHNOLOGICAL INTENSITY OF MOLDOVAN EXPORTS UPGRADE SINCE THE DCFTA BETWEEN MOLDOVA AND EUROPPEAN UNION HAVE BEEN CONCLUDED