Annales Universitatis Apulensis Series Oeconomica

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

Numărul curent: 26/2024 volumul 2

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

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

Cuvinte cheie: blockchain technology, accounting profession, digital transformation
Coduri JEL: M41, O33
DOI: 10.29302/oeconomica.2024.26.2.1

Abstract
Lucrare

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

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

Cuvinte cheie: entrepreneurship, entrepreneurial ecosystem, entrepreneurial pillars
Coduri JEL: L26, M13, M21
DOI: 10.29302/oeconomica.2024.26.2.2

Abstract
Lucrare

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

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

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

Abstract
Lucrare

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

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

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

Abstract
Lucrare

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

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

Cuvinte cheie: Tourism, recovery
Coduri JEL: N70, O11, Z31, Z32
DOI: 10.29302/oeconomica.2024.26.2.5

Abstract
Lucrare

6. LINGUISTIC GOOD PRACTICE IN COMPANIES

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

Cuvinte cheie: management, knowledge, business, language problems
Coduri JEL: M1, M14, M54
DOI: 10.29302/oeconomica.2024.26.2.6

Abstract
Lucrare

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

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

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

Abstract
Lucrare

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

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

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

Abstract
Lucrare

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

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

Cuvinte cheie: crisis, tourism, business environment
Coduri JEL: M14 Corporate Culture. Diversity. Social Responsibility
DOI: 10.29302/oeconomica.2024.26.2.9

Abstract
Lucrare

10. IMPLICATIONS OF ARTIFICIAL INTELLIGENCE IN AUDIT PROCESSES

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

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

Abstract
Lucrare

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

Autori:
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

Cuvinte cheie: platform, complex platform, value creation, monetization, renewal
Coduri JEL: O32
DOI: 10.29302/oeconomica.2024.26.2.11

Abstract
Lucrare

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

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

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

Abstract
Lucrare

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

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

Cuvinte cheie: digital application, digital platforme, public administration, digital competencies
Coduri JEL: O33, H83
DOI: 10.29302/oeconomica.2024.26.2.13

Abstract
Lucrare

14. A BIBLIOMETRIC STUDY OF BANKRUPTCY PREDICTION FOR CORPORATE FIRMS

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

Cuvinte cheie: bankruptcy, financial distress, insolvency.
Coduri JEL: G33
DOI: 10.29302/oeconomica.2024.26.2.14

Abstract
Lucrare

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

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

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

Abstract
Lucrare

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

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

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

Abstract
Lucrare