Annales Universitatis Apulensis Series Oeconomica

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

Numărul curent: 24/2022 volumul 2

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

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

Cuvinte cheie: accounting, legal, accounting expertise
Coduri JEL: M40, K4
DOI: 10.29302/oeconomica.2022.24.2.0

Abstract
Lucrare

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

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

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

Abstract
Lucrare

1. THE ORIZATION OF EDUCATIONAL LEADERSHIP

Autori:
Roxana-Maria ANGHEL (BLIDARU)

Cuvinte cheie: leadership, strategies, vision, human resources management
Coduri JEL: M12, I21, I25
DOI: 10.29302/oeconomica.2022.24.2.1

Abstract
Lucrare

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

Autori:
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

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

Abstract
Lucrare

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

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

Cuvinte cheie: efficiency; linear regression; budget; indicators.
Coduri JEL: C58; E17; F37
DOI: 10.29302/oeconomica.2022.24.2.3

Abstract
Lucrare

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

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

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

Abstract
Lucrare

5. BUSINESS ETHICS IN THE ROMANIAN INSURANCE MARKET

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

Cuvinte cheie: insurance, code, ethics, employees.
Coduri JEL: G22
DOI: 10.29302/oeconomica.2022.24.2.5

Abstract
Lucrare

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

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

Cuvinte cheie: Sustainable Development, Sustainable Development Goals, MAXQDA, Accounting Profession, Literature Review
Coduri JEL: M41
DOI: 10.29302/oeconomica.2022.24.2.6

Abstract
Lucrare

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

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

Cuvinte cheie: net income, comprehensive income, relevance, pharmaceutical industry, companies
Coduri JEL: M41, G19
DOI: 10.29302/oeconomica.2022.24.2.7

Abstract
Lucrare

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

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

Cuvinte cheie: accounting, legal, accounting expertise
Coduri JEL: M40, K4
DOI: 10.29302/oeconomica.2022.24.2.8

Abstract
Lucrare

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

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

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

Abstract
Lucrare

10. BIBLIOMETRIC ANALYSIS OF PUBLICATIONS ON ECOLOGICAL CONCRETE

Autori:
Elena MARICA
Maria POPA ORCID: 0000-0002-9899-4423

Cuvinte cheie: concrete, ecological, VOSviewer, bibliometric analysis
Coduri JEL: L61, L74
DOI: 10.29302/oeconomica.2022.24.2.10

Abstract
Lucrare

11. THE DESIGN OF PACKAGING AND ITS EMOTIONAL IMPACT ON PURCHASING BEHAVIOUR: AN ANALYSIS OF SENSORY ADVERTISING

Autori:
Ligia ANDREI ORCID: 0000-0002-7816-2662

Cuvinte cheie: packaging, emotions, purchasing decision, economy, sales
Coduri JEL: D11, D79
DOI: 10.29302/oeconomica.2022.24.2.11

Abstract
Lucrare

12. MANAGERS' PERCEPTION OF SUSTAINABILITY - A DRIVER FOR SUSTAINABLE LEADERSHIP, INNOVATION, AND PERFORMANCE

Autori:
Daniel Adrian GÂRDAN ORCID: 0000-0003-2569-6801
Olimpia STATE ORCID: 0000-0002-9737-867X
Iuliana Petronela GÂRDAN ORCID: 0000-0003-2757-1308
Claudia Gabriela BAICU ORCID: 0000-0002-1423-6108
Iulia Ruxandra TICAU ORCID: 0000-0002-4349-7462

Cuvinte cheie: sustainability, managers perception, sustainable leadership, innovation, performance,
Coduri JEL: Q01, Q56, M11, O32
DOI: 10.29302/oeconomica.2022.24.2.12

Abstract
Lucrare

13. ENSURING FUTURE RESILIENCE IN EDUCATION THROUGH INNOVATIVE MANAGEMENT INTEGRATION OF ENTREPRENEURIAL EDUCATION IN SCHOOLS

Autori:
Bratasanu Simona "

Cuvinte cheie: entrepreneurship, educational management, entrepreneurial skills
Coduri JEL: M21, I21
DOI: 10.29302/oeconomica.2022.24.2.13

Abstract
Lucrare