Proceedings of the International Conference on Business Excellence, 2024
The integration of emerging technologies in Enterprise Resource Planning systems has the potentia... more The integration of emerging technologies in Enterprise Resource Planning systems has the potential to enhance security, automation, decision-making, and predictive capabilities. However, this also introduces new cybersecurity challenges, as the systems may become targets for malicious attacks or data breaches. Understanding the nexus between organizational systems, artificial intelligence (AI), and cyber-security requirements, offers new insights for the modern business environment. Our study begins with an exploration of recent cases of AI-enhanced cybersecurity tools implemented within organizational information systems, as these currently stand. This research landscape is our starting point for an analysis of the impact of these tools on different types of systems, of the cyber risks reported in recent literature, and the configuration of cyber-security solutions tailored after current vulnerabilities of the business environment. We also identify trends and gaps in the existing research that suggest possible new topics for further investigation.
The study aims to identify the knowledge, skills and competencies required by accounting and audi... more The study aims to identify the knowledge, skills and competencies required by accounting and auditing (AA) professionals in the context of integrating disruptive Generative Artificial Intelligence (GenAI) technologies and to develop a framework for integrating GenAI capabilities into organisational systems, harnessing its potential to revolutionise lifelong learning and skills development and to assist day-to-day operations and decision-making. Through a systematic literature review, 103 papers were analysed, to outline, in the current business ecosystem, the competencies’ demand generated by AI adoption and, in particular, GenAI and its associated risks, thus contributing to the body of knowledge in underexplored research areas. Positioned at the confluence of accounting, auditing and GenAI, the paper introduces a meaningful overview of knowledge in the areas of effective data analysis, interpretation of findings, risk awareness and risk management. It emphasizes and reshapes the role of required skills for accounting and auditing professionals in discovering the true potential of GenAI and adopting it accordingly. The study introduces a new LLM-based system model that can enhance its GenAI capabilities through collaboration with similar systems and provides an explanatory scenario to illustrate its applicability in the accounting and audit area.
Motivation: The relationship between ESG factors and sustainability is a widely debated topic in ... more Motivation: The relationship between ESG factors and sustainability is a widely debated topic in the literature, but to our knowledge, there is a gap concerning the investigation of links between groups formed with ESG and other sustainability concepts, such as corporate social responsibility (CSR), green economy, circular economy, digitalization, technology, industry 4.0, and industry 5.0. Idea: The objective of this study is to identify the interest of researchers, their visibility, as well as the trends among publications, regarding the ESG factors in relation to other concepts within the realm of sustainability, like CSR, green economy, circular economy, digitalization, technology, industry 4.0, and industry 5.0. Data: The selected sample for the research includes 1430 papers screened from the Web of Science database. Tools: The aim of this study is achieved by conducting a bibliometric analysis, using VOSviewer and PowerBI. Findings: The findings of this study include the interconnectivity of selected concepts, the co-occurrence of authors' keywords, the number of publications over time, as well as the paper types, the publishing activity by journal, the most productive authors, the coauthorship, their affiliation, the papers' length, references, and citations trend, the most cited papers, the publishing activity by country and the collaboration patterns between countries. Contribution: This analysis supports the identification of potential gaps in current ESGrelated research and points toward new areas of investigation. It also contributes to the advancement of ESG research and to the achievement of sustainable development goals.
Proceedings of the International Conference on Business Excellence
Hyperautomation is a business-driven approach, conceptualized in 2019 by Gartner Inc., that combi... more Hyperautomation is a business-driven approach, conceptualized in 2019 by Gartner Inc., that combines various technologies such as Artificial Intelligence (AI), Robotic Process Automation (RPA) and integrated platforms as a service (iPaas) with the aim of making business processes more efficient by substituting human intervention. Among these, implementations of AI within business services use technologies like Natural Language Processing, Voice and Image Recognition, Virtual Agents, Machine Learning or Deep Learning platforms. Acknowledging this reality, we are interested in developing answers to the following research questions: (1) What are the main categories of business services which integrate specific AI tools? (2) What are the transformed business processes and their operations provided by AI tools? (3) What are the benefits related to AI integrated tools? For this triadic purpose, a systematic literature review on the implementation of Artificial Intelligence in the field of...
Proceedings of the International Conference on Business Excellence, 2023
Robotic Process Automation became an increasingly invasive technology in outsourcing, since both ... more Robotic Process Automation became an increasingly invasive technology in outsourcing, since both of these industries have been developed based on the same business desiderata, such as increased efficiency, cost savings and improved accuracy. However, there is a gap in the existing literature regarding the concrete use of this technology in business tasks. Therefore, we set out to investigate the implementation of RPA in the business services industry by conducting a literature review mining within the Web of Science database. Our study focused on three research questions: 1) Which are the leading developers of RPA tools? 2) What are the most automated business services tasks using RPA according to the scientific literature? 3) What are the process workflow and performance improvements generated by RPA-automated tasks in each type of outsourcing center? The contributions of our article consist of an overview of the main RPA developers in the market, a synopsis of the business service...
In: R. Pamfilie, V. Dinu, C. Vasiliu, D. Pleșea, L. Tăchiciu eds. 2022. 8th BASIQ International Conference on New Trends in Sustainable Business and Consumption. Graz, Austria, 25-27 May 2022. Bucharest: ASE, 2022
Anthropomorphic characteristics at AI devices and robots are an important topic for the developme... more Anthropomorphic characteristics at AI devices and robots are an important topic for the development and their future acceptance in the business environment and society. Human like characteristics at AI devices can increase their friendliness and social acceptance, but at the same time the interaction with a human like AI device can be unnatural. In this paper we focus on the empirical comparative analysis of the perception of physical anthropomorphic characteristics at AI devices between genders. Based on an online survey with two conditions (anthropomorphic vs non-anthropomorphic) we measured the perception of men and women towards human like features at AI devices. In comparison to previous research the analysis has been done within the gender groups, so we analyzed the two conditions for women and men separately. The resultsv show that men are more sensitive to physical anthropomorphic characteristics of AI devices. While for women no significant differences for the two conditions have been observed, for men there are significant differences for the two conditions. Men perceive a higher emotional involvement for the anthropomorphic AI device, but they rather trust and are willing to buy the robot with less anthropomorphic features.
The continuous companies’ need to find and apply methods of processes improvement in a business s... more The continuous companies’ need to find and apply methods of processes improvement in a business services center has generated research aiming at modeling information systems managing knowledge acquired during the offer/supply process. In this paper we proposed a methodological framework for capturing the main elements of a domain ontology describing and documenting the supply process in an outsourcing industry’s company. Based on it, a specific ontology for each type of business services center (BPO, SSC, ITO) could be developed. Also, the framework offers a dynamic-adaptable basic structure of knowledge to the rapid changes occurring in the industry. Some ways of capitalizing on such ontology content were discussed at the end of the article.
La communication d’entreprise (CE) est vue comme un vecteur d’éléments d’influence pour la perfor... more La communication d’entreprise (CE) est vue comme un vecteur d’éléments d’influence pour la performance économique. Le suivi et le contrôle du plan de la CE en vue d’accroître le niveau de la performance organisationnelle globale en assurant une bonne qualité de la communication, se réalisent à l’intermède des missions d’audit de la communication d’entreprise (ACE). Dans cette étude, les auteurs présentent: (1) un point de vue praxéologique interdisciplinaire concernant l’activité d’ACE et son importance pour une organisation dans le contexte économique actuel; (2) une méthodologie à suivre pour les missions d’ACE, élaborée en base d’une revue de la littérature de spécialité, des bonnes pratiques constatées dans le domaine et de l’expérience des auteurs; (3) un cas pratique illustrant la possibilité d’implémenter la méthodologie présentée; (4) des conclusions et directions de recherche future.
The article presents the conclusions issued from a comparative analysis of conditions and informa... more The article presents the conclusions issued from a comparative analysis of conditions and information systems to ensure pig me at traceability in Romania and Denmark. Research activities were carried out under the project „Designing an information system for traceability monitoring in the pork meat production“, Grant Agreement no. 141.921/13.08.2008, funded by Grants Competitive Scheme (SCG), deployed using the project MAKIS – financed according to the Loan Statement nr. 4758-RO ratified by Law nr. 170/2005. Information on monitoring traceability systems in Denmark were collected during a visit to various targets of interest in this country and by literature investigation. Our research aims: (1) studying the possibilities, currently in Romania on ensuring the traceability of pork and their impact on specific product quality, (2) presentation of mechanisms and monitoring procedures for achieving traceability of pork in Denmark, and (3) outline of possible guidelines for modeling an i...
Respecting the European Union normative regarding the average weight of carcasses processed in th... more Respecting the European Union normative regarding the average weight of carcasses processed in the slaughter-houses, as well as the quality of the delivered meat, impose the search for the optimum variants for pig breeding. The present study aims at the identification of the correlations between the fodder receipts and the performances of the pig breeding farms through the pursuit of the effects of different fodder variants on the daily weight increase, on the moment when the optimum sacrifice weight is reached, and on the probability to reach a certain level of increase in weight. There are presented several considerations regarding the performance expressed with the help of the profit, the commercial profitability ratio, the profitability ratio of the consumed resources. Based on the results of the research, several conclusions are presented, regarding the influences of the fodder receipts on the production cost and of the performances of the pig breeding farms, as well as future ...
A significant number of breaches in the security of electronic banking (e-Banking) system is repo... more A significant number of breaches in the security of electronic banking (e-Banking) system is reported each year, drawing attention to the need to protect and inform customers about the risk of exposure to malicious actions initiated by cyber-criminals. Financial institutions and consumers recognize the fact that attacks and financial frauds are becoming more complex and are perpetrated by a different class of criminal. This class is increasingly sophisticated and uses technology as part of their strategy. Furthermore, the specialists forecast that the current global recession is likely to increase the frequency of internal fraud and security breaches. The present research tries: (1) to analyze the potential dangers threatening the security of e-Banking services through a comprehensive investigation of the relevant literature; (2) to identify the tools and methods that can ensure the consumers ’ protection in E-Banking, (3) to present the results of a pilot study regarding the Romani...
A significant number of breaches in the security of electronic banking (e-Banking) system is repo... more A significant number of breaches in the security of electronic banking (e-Banking) system is reported each year, drawing attention to the need to protect and inform customers about the risk of exposure to malicious actions initiated by cyber-criminals. Financial institutions and consumers recognize the fact that attacks and financial frauds are becoming more complex and are perpetrated by a different class of criminal. This class is increasingly sophisticated and uses technology as part of their strategy. Furthermore, the specialists forecast that the current global recession is likely to increase the frequency of internal fraud and security breaches. The present research tries: (1) to analyze the potential dangers threatening the security of e- Banking services through a comprehensive investigation of the relevant literature; (2) to identify the tools and methods that can ensure the consumers’ protection in E-Banking, (3) to present the results of a pilot study regarding the Romani...
Dans le contexte actuel, donné par les exigences de l'intégration de la Roumanie dans l'U... more Dans le contexte actuel, donné par les exigences de l'intégration de la Roumanie dans l'Union Européenne, la comptabilité de gestion, surnommée récemment “comptabilité manageriale”, est devenue une nécessité pour le pilotage efficient d'une organisation qui souhaite se maintenir compétitive. Cet article présente quelques considérations concernant l'évolution de la comptabilité de gestion et son rapport avec la comptabilité financière, le contrôle de gestion exercé dans une organisation, les activités d'audit et d'expertise comptable. Un processus décisionnel, déroulé dans de différents niveaux organisationnels - tactique, opérationnel et stratégique a besoin de se fonder sur des données concernant les coûts saisis et dans d'autres analyses pertinentes, provenues de l'intérieur de l'entreprise, fournies par une comptabilité de gestion qui doit répondre aux nécessités de s'informer signalées par les dirigeants de l'organisation.
Proceedings of the International Conference on Business Excellence, 2024
The integration of emerging technologies in Enterprise Resource Planning systems has the potentia... more The integration of emerging technologies in Enterprise Resource Planning systems has the potential to enhance security, automation, decision-making, and predictive capabilities. However, this also introduces new cybersecurity challenges, as the systems may become targets for malicious attacks or data breaches. Understanding the nexus between organizational systems, artificial intelligence (AI), and cyber-security requirements, offers new insights for the modern business environment. Our study begins with an exploration of recent cases of AI-enhanced cybersecurity tools implemented within organizational information systems, as these currently stand. This research landscape is our starting point for an analysis of the impact of these tools on different types of systems, of the cyber risks reported in recent literature, and the configuration of cyber-security solutions tailored after current vulnerabilities of the business environment. We also identify trends and gaps in the existing research that suggest possible new topics for further investigation.
The study aims to identify the knowledge, skills and competencies required by accounting and audi... more The study aims to identify the knowledge, skills and competencies required by accounting and auditing (AA) professionals in the context of integrating disruptive Generative Artificial Intelligence (GenAI) technologies and to develop a framework for integrating GenAI capabilities into organisational systems, harnessing its potential to revolutionise lifelong learning and skills development and to assist day-to-day operations and decision-making. Through a systematic literature review, 103 papers were analysed, to outline, in the current business ecosystem, the competencies’ demand generated by AI adoption and, in particular, GenAI and its associated risks, thus contributing to the body of knowledge in underexplored research areas. Positioned at the confluence of accounting, auditing and GenAI, the paper introduces a meaningful overview of knowledge in the areas of effective data analysis, interpretation of findings, risk awareness and risk management. It emphasizes and reshapes the role of required skills for accounting and auditing professionals in discovering the true potential of GenAI and adopting it accordingly. The study introduces a new LLM-based system model that can enhance its GenAI capabilities through collaboration with similar systems and provides an explanatory scenario to illustrate its applicability in the accounting and audit area.
Motivation: The relationship between ESG factors and sustainability is a widely debated topic in ... more Motivation: The relationship between ESG factors and sustainability is a widely debated topic in the literature, but to our knowledge, there is a gap concerning the investigation of links between groups formed with ESG and other sustainability concepts, such as corporate social responsibility (CSR), green economy, circular economy, digitalization, technology, industry 4.0, and industry 5.0. Idea: The objective of this study is to identify the interest of researchers, their visibility, as well as the trends among publications, regarding the ESG factors in relation to other concepts within the realm of sustainability, like CSR, green economy, circular economy, digitalization, technology, industry 4.0, and industry 5.0. Data: The selected sample for the research includes 1430 papers screened from the Web of Science database. Tools: The aim of this study is achieved by conducting a bibliometric analysis, using VOSviewer and PowerBI. Findings: The findings of this study include the interconnectivity of selected concepts, the co-occurrence of authors' keywords, the number of publications over time, as well as the paper types, the publishing activity by journal, the most productive authors, the coauthorship, their affiliation, the papers' length, references, and citations trend, the most cited papers, the publishing activity by country and the collaboration patterns between countries. Contribution: This analysis supports the identification of potential gaps in current ESGrelated research and points toward new areas of investigation. It also contributes to the advancement of ESG research and to the achievement of sustainable development goals.
Proceedings of the International Conference on Business Excellence
Hyperautomation is a business-driven approach, conceptualized in 2019 by Gartner Inc., that combi... more Hyperautomation is a business-driven approach, conceptualized in 2019 by Gartner Inc., that combines various technologies such as Artificial Intelligence (AI), Robotic Process Automation (RPA) and integrated platforms as a service (iPaas) with the aim of making business processes more efficient by substituting human intervention. Among these, implementations of AI within business services use technologies like Natural Language Processing, Voice and Image Recognition, Virtual Agents, Machine Learning or Deep Learning platforms. Acknowledging this reality, we are interested in developing answers to the following research questions: (1) What are the main categories of business services which integrate specific AI tools? (2) What are the transformed business processes and their operations provided by AI tools? (3) What are the benefits related to AI integrated tools? For this triadic purpose, a systematic literature review on the implementation of Artificial Intelligence in the field of...
Proceedings of the International Conference on Business Excellence, 2023
Robotic Process Automation became an increasingly invasive technology in outsourcing, since both ... more Robotic Process Automation became an increasingly invasive technology in outsourcing, since both of these industries have been developed based on the same business desiderata, such as increased efficiency, cost savings and improved accuracy. However, there is a gap in the existing literature regarding the concrete use of this technology in business tasks. Therefore, we set out to investigate the implementation of RPA in the business services industry by conducting a literature review mining within the Web of Science database. Our study focused on three research questions: 1) Which are the leading developers of RPA tools? 2) What are the most automated business services tasks using RPA according to the scientific literature? 3) What are the process workflow and performance improvements generated by RPA-automated tasks in each type of outsourcing center? The contributions of our article consist of an overview of the main RPA developers in the market, a synopsis of the business service...
In: R. Pamfilie, V. Dinu, C. Vasiliu, D. Pleșea, L. Tăchiciu eds. 2022. 8th BASIQ International Conference on New Trends in Sustainable Business and Consumption. Graz, Austria, 25-27 May 2022. Bucharest: ASE, 2022
Anthropomorphic characteristics at AI devices and robots are an important topic for the developme... more Anthropomorphic characteristics at AI devices and robots are an important topic for the development and their future acceptance in the business environment and society. Human like characteristics at AI devices can increase their friendliness and social acceptance, but at the same time the interaction with a human like AI device can be unnatural. In this paper we focus on the empirical comparative analysis of the perception of physical anthropomorphic characteristics at AI devices between genders. Based on an online survey with two conditions (anthropomorphic vs non-anthropomorphic) we measured the perception of men and women towards human like features at AI devices. In comparison to previous research the analysis has been done within the gender groups, so we analyzed the two conditions for women and men separately. The resultsv show that men are more sensitive to physical anthropomorphic characteristics of AI devices. While for women no significant differences for the two conditions have been observed, for men there are significant differences for the two conditions. Men perceive a higher emotional involvement for the anthropomorphic AI device, but they rather trust and are willing to buy the robot with less anthropomorphic features.
The continuous companies’ need to find and apply methods of processes improvement in a business s... more The continuous companies’ need to find and apply methods of processes improvement in a business services center has generated research aiming at modeling information systems managing knowledge acquired during the offer/supply process. In this paper we proposed a methodological framework for capturing the main elements of a domain ontology describing and documenting the supply process in an outsourcing industry’s company. Based on it, a specific ontology for each type of business services center (BPO, SSC, ITO) could be developed. Also, the framework offers a dynamic-adaptable basic structure of knowledge to the rapid changes occurring in the industry. Some ways of capitalizing on such ontology content were discussed at the end of the article.
La communication d’entreprise (CE) est vue comme un vecteur d’éléments d’influence pour la perfor... more La communication d’entreprise (CE) est vue comme un vecteur d’éléments d’influence pour la performance économique. Le suivi et le contrôle du plan de la CE en vue d’accroître le niveau de la performance organisationnelle globale en assurant une bonne qualité de la communication, se réalisent à l’intermède des missions d’audit de la communication d’entreprise (ACE). Dans cette étude, les auteurs présentent: (1) un point de vue praxéologique interdisciplinaire concernant l’activité d’ACE et son importance pour une organisation dans le contexte économique actuel; (2) une méthodologie à suivre pour les missions d’ACE, élaborée en base d’une revue de la littérature de spécialité, des bonnes pratiques constatées dans le domaine et de l’expérience des auteurs; (3) un cas pratique illustrant la possibilité d’implémenter la méthodologie présentée; (4) des conclusions et directions de recherche future.
The article presents the conclusions issued from a comparative analysis of conditions and informa... more The article presents the conclusions issued from a comparative analysis of conditions and information systems to ensure pig me at traceability in Romania and Denmark. Research activities were carried out under the project „Designing an information system for traceability monitoring in the pork meat production“, Grant Agreement no. 141.921/13.08.2008, funded by Grants Competitive Scheme (SCG), deployed using the project MAKIS – financed according to the Loan Statement nr. 4758-RO ratified by Law nr. 170/2005. Information on monitoring traceability systems in Denmark were collected during a visit to various targets of interest in this country and by literature investigation. Our research aims: (1) studying the possibilities, currently in Romania on ensuring the traceability of pork and their impact on specific product quality, (2) presentation of mechanisms and monitoring procedures for achieving traceability of pork in Denmark, and (3) outline of possible guidelines for modeling an i...
Respecting the European Union normative regarding the average weight of carcasses processed in th... more Respecting the European Union normative regarding the average weight of carcasses processed in the slaughter-houses, as well as the quality of the delivered meat, impose the search for the optimum variants for pig breeding. The present study aims at the identification of the correlations between the fodder receipts and the performances of the pig breeding farms through the pursuit of the effects of different fodder variants on the daily weight increase, on the moment when the optimum sacrifice weight is reached, and on the probability to reach a certain level of increase in weight. There are presented several considerations regarding the performance expressed with the help of the profit, the commercial profitability ratio, the profitability ratio of the consumed resources. Based on the results of the research, several conclusions are presented, regarding the influences of the fodder receipts on the production cost and of the performances of the pig breeding farms, as well as future ...
A significant number of breaches in the security of electronic banking (e-Banking) system is repo... more A significant number of breaches in the security of electronic banking (e-Banking) system is reported each year, drawing attention to the need to protect and inform customers about the risk of exposure to malicious actions initiated by cyber-criminals. Financial institutions and consumers recognize the fact that attacks and financial frauds are becoming more complex and are perpetrated by a different class of criminal. This class is increasingly sophisticated and uses technology as part of their strategy. Furthermore, the specialists forecast that the current global recession is likely to increase the frequency of internal fraud and security breaches. The present research tries: (1) to analyze the potential dangers threatening the security of e-Banking services through a comprehensive investigation of the relevant literature; (2) to identify the tools and methods that can ensure the consumers ’ protection in E-Banking, (3) to present the results of a pilot study regarding the Romani...
A significant number of breaches in the security of electronic banking (e-Banking) system is repo... more A significant number of breaches in the security of electronic banking (e-Banking) system is reported each year, drawing attention to the need to protect and inform customers about the risk of exposure to malicious actions initiated by cyber-criminals. Financial institutions and consumers recognize the fact that attacks and financial frauds are becoming more complex and are perpetrated by a different class of criminal. This class is increasingly sophisticated and uses technology as part of their strategy. Furthermore, the specialists forecast that the current global recession is likely to increase the frequency of internal fraud and security breaches. The present research tries: (1) to analyze the potential dangers threatening the security of e- Banking services through a comprehensive investigation of the relevant literature; (2) to identify the tools and methods that can ensure the consumers’ protection in E-Banking, (3) to present the results of a pilot study regarding the Romani...
Dans le contexte actuel, donné par les exigences de l'intégration de la Roumanie dans l'U... more Dans le contexte actuel, donné par les exigences de l'intégration de la Roumanie dans l'Union Européenne, la comptabilité de gestion, surnommée récemment “comptabilité manageriale”, est devenue une nécessité pour le pilotage efficient d'une organisation qui souhaite se maintenir compétitive. Cet article présente quelques considérations concernant l'évolution de la comptabilité de gestion et son rapport avec la comptabilité financière, le contrôle de gestion exercé dans une organisation, les activités d'audit et d'expertise comptable. Un processus décisionnel, déroulé dans de différents niveaux organisationnels - tactique, opérationnel et stratégique a besoin de se fonder sur des données concernant les coûts saisis et dans d'autres analyses pertinentes, provenues de l'intérieur de l'entreprise, fournies par une comptabilité de gestion qui doit répondre aux nécessités de s'informer signalées par les dirigeants de l'organisation.
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Papers by Liana-Elena ANICA-POPA
In this paper we proposed a methodological framework for capturing the main elements of a domain ontology describing and documenting the supply process in an outsourcing industry’s company. Based on it, a specific ontology for each type of business services center (BPO, SSC, ITO) could be developed. Also, the framework offers a dynamic-adaptable basic structure of knowledge to the rapid changes occurring in the industry. Some ways of capitalizing on such ontology content were discussed at the end of the article.
In this paper we proposed a methodological framework for capturing the main elements of a domain ontology describing and documenting the supply process in an outsourcing industry’s company. Based on it, a specific ontology for each type of business services center (BPO, SSC, ITO) could be developed. Also, the framework offers a dynamic-adaptable basic structure of knowledge to the rapid changes occurring in the industry. Some ways of capitalizing on such ontology content were discussed at the end of the article.