Annales Universitatis Apulensis Series Oeconomica

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

Current issue: 24/2022 volumul 2

0. THE ROLE AND IMPORTANCE OF LEGAL ASPECTS REGARDING ACCOUNTING EXPERTISE

Authors:
Nicolae MĂGDAŞ ORCID: 0000-0001-6595-468X
Gabriel RAITA ORCID: 0000-0003-0647-5771

Keywords: accounting, legal, accounting expertise
JEL Codes: M40, K4
DOI: 10.29302/oeconomica.2022.24.2.0

Abstract
Paper

0. THE IMPACT OF ACCOUNTING INFORMATION SYSTEMS ON UNDERSTANDING BUSINESS PROCESSES

Authors:
Laura - Eugenia - Lavinia BARNA
Bogdan - Ştefan IONESCU

Keywords: efficiency, performance, information system, decision, business process, environment
JEL Codes: M15, M19, M41
DOI: 10.29302/oeconomica.2022.24.2.0

Abstract
Paper

1. 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.2022.24.2.1

Abstract
Paper

2. CHALLENGES OF THE ACCOUNTING PROFESSION IN THE DIGITAL ERA: THE IMPACT OF CLOUD COMPUTING TECHNOLOGY

Authors:
COMAN Dan Marius ORCID: 0000-0003-4937-6327
STATE Violeta ORCID: 0000-0002-7814-5408
VOINEA Cristina Maria ORCID: 0000-0002-8135-6409
IONESCU Constantin Aurelian ORCID: 0000-0001-6063-2921
COMAN Mihaela Denisa ORCID: 0000-0002-5070-5303
NICOLICI Deian ORCID: 0000-0003-0988-7851
STOICA Raluca Andreea ORCID: 0000-0002-0911-6881

Keywords: cloud accounting, digital age, accounting profession, digital skills, statistics models and techniques
JEL Codes: M15, M40, M41, M42
DOI: 10.29302/oeconomica.2022.24.2.2

Abstract
Paper

3. ROMANIAN EFFICIENCY IN EUROPEAN SOCIAL FUND IMPLEMENTATION, AN ASSUMED CHOICE BETWEEN ELIGIBLE ACTIVITIES AND PROGRAM INDICATORS

Authors:
Cristian DOGAR ORCID: 0000-0001-7557-3450
Irimie Emil POPA ORCID: 0000-0003-0507-7456

Keywords: efficiency; linear regression; budget; indicators.
JEL Codes: C58; E17; F37
DOI: 10.29302/oeconomica.2022.24.2.3

Abstract
Paper

4. THE EMPIRICAL ANALYSIS OF THE NUMBER OF CORPORATE INSOLVENCIES DYNAMICS IN THE CENTRAL AND EASTERN EUROPEAN COUNTRIES

Authors:
Neli MUNTEAN ORCID: 0000-0001-6385-2890
Iulian MUNTEAN

Keywords: Corporate insolvencies, dynamics, time series, Central and Eastern Europe
JEL Codes: O11, O56
DOI: 10.29302/oeconomica.2022.24.2.4

Abstract
Paper

5. BUSINESS ETHICS IN THE ROMANIAN INSURANCE MARKET

Authors:
Gabriela -Mihaela MURE?AN ORCID: 0000-0001-6715-740X

Keywords: insurance, code, ethics, employees.
JEL Codes: G22
DOI: 10.29302/oeconomica.2022.24.2.5

Abstract
Paper

6. SUSTAINABLE DEVELOPMENT GOALS AND ACCOUNTING PROFESSION: A QUANTITATIVE REVIEW OF THE EXISTENT LITERATURE

Authors:
ZANELLATO Gianluca ORCID: 0000-0003-2140-8729
VAIDA Ana-Maria ORCID: 0000-0003-4073-5944

Keywords: Sustainable Development, Sustainable Development Goals, MAXQDA, Accounting Profession, Literature Review
JEL Codes: M41
DOI: 10.29302/oeconomica.2022.24.2.6

Abstract
Paper

7. A DYNAMIC COMPARATIVE ANALYSIS OF NET INCOME AND OTHER COMPREHENSIVE INCOME ON ROMANIAN PHARMACEUTICAL LISTED COMPANIES

Authors:
Natalia-Ioana (Pantelimon) FOLTEAN ORCID: 0000-0002-1798-5155
Victoria BOGDAN ORCID: 0000-0003-2315-0071

Keywords: net income, comprehensive income, relevance, pharmaceutical industry, companies
JEL Codes: M41, G19
DOI: 10.29302/oeconomica.2022.24.2.7

Abstract
Paper

8. THE ROLE AND IMPORTANCE OF LEGAL ASPECTS REGARDING ACCOUNTING EXPERTISE

Authors:
Nicolae MĂGDAŞ ORCID: 0000-0001-6595-468X
Gabriel RAITA ORCID: 0000-0003-0647-5771

Keywords: accounting, legal, accounting expertise
JEL Codes: M40, K4
DOI: 10.29302/oeconomica.2022.24.2.8

Abstract
Paper

9. THE IMPACT OF ACCOUNTING INFORMATION SYSTEMS ON UNDERSTANDING BUSINESS PROCESSES

Authors:
Laura - Eugenia - Lavinia BARNA
Bogdan - Ştefan IONESCU

Keywords: efficiency, performance, information system, decision, business process, environment
JEL Codes: M15, M19, M41
DOI: 10.29302/oeconomica.2022.24.2.9

Abstract
Paper