Digital technologies affect all areas and activities of society. Accounting is no exception to th... more Digital technologies affect all areas and activities of society. Accounting is no exception to this trend, as organizational information system accounting increasingly integrates digital technologies. The paper aims to study the integration of ethical requirements with the quality requirements in implementing digital technologies based on artificial intelligence, blockchain, the internet of things, and cloud computing in financial and managerial accounting. This empirical study of 396 accountants from Romanian organizations involves investigating the influence of ethical and quality requirements of digital technologies on the perception of users’ satisfaction in financial and managerial accounting. Empirical research encompasses a quantitative approach using structural equation modeling and artificial neural network analysis in a two-stage procedure. Some of the existing ethical issues can be addressed by implementing new digital technologies but implementing these emerging technolo...
The increasing expansion of digital technologies has significantly changed most economic activiti... more The increasing expansion of digital technologies has significantly changed most economic activities and professions. As a result of the scientific and technological revolution 4.0, organizational structures and business models have changed, and new ones have emerged. Consequently, the accounting activities that record operations and provide the necessary information to managers for decision making have faced threats, challenges, and opportunities, which have changed and will change the DNA of managerial accounting, determining a reinventing of it. As a result of the evolution of data collection and processing technologies, managerial accounting activities have become increasingly complex, encompassing increasing volumes of data. Resistance to change, organizational culture, lack of trust, and the high price of technology are the most critical barriers that interfere with adopting artificial intelligence technology in managerial accounting. This study aimed to assess the acceptance o...
In the contemporary, constantly changing business environment characterized by globalization, ope... more In the contemporary, constantly changing business environment characterized by globalization, openness, and competitiveness, implementing different processes of new information technologies has become a competitive advantage. The field of managerial accounting is a successful example of the implementation of artificial intelligence in operations and the decision-making process based on accounting information. However, ethical issues within managerial accounting and those added through the implementation of artificial intelligence need to be addressed carefully. In this paper, the main objective is to investigate these ethical issues regarding the perception of accountants on the usefulness, efficiency, and effectiveness of implementing artificial intelligence in managerial accounting. To investigate these effects, we conducted a study based on a questionnaire among 396 accountants in Romania who use various artificial intelligence solutions in their activities in managerial accounti...
International Journal of Environmental Research and Public Health
Employees’ engagement (EE) and well-being (WB) are considered two interesting issues by many scie... more Employees’ engagement (EE) and well-being (WB) are considered two interesting issues by many scientific researchers and practitioners within organizations. Most research confirms a positive correlation between EE and WB. EE is an essential premise for specific dimensions of employees’ WB. At the same time, satisfied and physically and mentally healthy employees increase EE, both EE and WB thus being fundamental to individual and organizational performance. This paper aims to evaluate the relationships between EE and WB and between the dimensions of these two complex constructs. These relationships were assessed based on data obtained from a sample of 269 employees in Romania, using as a method a mix of analyses based on structural equation modeling (SEM) and artificial neural network analysis (ANN). The results highlighted a positive two-way relationship between EE and WB. Among the dimensions of EE, motivation and work environment are those that ensure a more pronounced perception ...
To cope with an increasingly competitive and turbulent environment caused by economic, health, an... more To cope with an increasingly competitive and turbulent environment caused by economic, health, and political crises, companies need to adopt innovative management accounting tools to meet challenges, increase economic performance and ensure organizational sustainability. This paper aims to study the impact of using innovative management accounting tools on companies’ performance and sustainable approaches. We investigate the influences among the variables involved in quantitative research based on a survey of 567 senior accountants of Romanian companies. The hypotheses formulated based on the literature were tested using structural equation modeling and artificial neural network analysis. The research results show that those companies that used more intensively innovative management accounting tools performed better and had more tools at their disposal to measure and manage a sustainable approach. Innovative management accounting tools provide more and better information and ways to...
Until two decades ago management accounting has had a limited importance in the management of the... more Until two decades ago management accounting has had a limited importance in the management of the Spanish companies. The purpose of this study is to highlight that the new importance of management accounting in Spain is not only a consequence of a competitive environment, but rather is closely linked to the characteristics of the social and organizational contexts of the Spanish enterprises, in particular, to the changes experienced over the past few decades. Accounting is a vast area and to study the elements, this study had to study and interpret carefully its notations. The study notes a growing trend openness of management accounting in Spain to influences from the social and organizational contexts.
E-commerce has gained momentum with the rapid development of technology, and nowadays, we are per... more E-commerce has gained momentum with the rapid development of technology, and nowadays, we are permanently connected, with constant access to information and a wide range of products. Not only does a desktop computer offer us this possibility, but the latest-generation tablets and mobile phones create a broad framework. This paper investigates Romanian consumers’ attitudes towards adopting mobile technology for commerce (m-commerce), taking into account its development in the last few years, especially among younger generations. The main objectives of the research are to identify the preference for m-commerce use among Generation Z, establish the ways and the devices used by Gen Z individuals to inform about the products and services and order them, and analyze the factors influencing the use of m-commerce applications. The research methodology consists of conducting an empirical analysis using a distributed survey among youngsters from Generation Z in Romania. We used descriptive st...
Engaging the human resources structure in the strategic design and implementation stages is close... more Engaging the human resources structure in the strategic design and implementation stages is closely connected to the enhancement of its capabilities towards undertaking and handling transformational activities, which have a direct contribution in increasing the added value of an organization. This way, transformational activities enhance the strategic importance and the prominence of the human resources function within organizations. The employment of the Balanced Scorecard stands out as a powerful signal of quality in terms of an organization’s strategic management, yet its exigencies towards the richness and the accuracy of the data are significant. Envisioned as part of a broader research project, the current essay addresses the particularities and the challenges that the human resources information system has to negotiate throughout the process of implementing the BSC model in a Romanian banking institution.
In the face of a world economy characterized by open markets, trade liberalization and the explos... more In the face of a world economy characterized by open markets, trade liberalization and the explosion of new information and communication technologies, organizations are forced to reconsider their control practices and management control to improve performance and competitiveness. The complexity of the concept (Morin, 2004) is the fact that it unifies several sizes, i.e. social, political, economic and organizational dimensions. New management instruments seek long term performance by balanced cause-effect operation type on all these dimensions. This aims understanding the developments in the management control system and the identification of the factors which have marked this development to identify a model that would allow the choice and design of an optimum system and budgetary control of costs in an organization which has the specific production of batch production and small series. Another objective is to identify and emphasize the structural and functional features of the bud...
In the context of globalization as an overall phenomenon and of the high standards in the field o... more In the context of globalization as an overall phenomenon and of the high standards in the field of academic education at the Community level, the universities are forced to adopt strategies in order to meet new challenges and to maintain a competitive level of the activities which they carry on. Starting from the premise that a university which assumes its success is developing permanently its ability to meet the needs of the different stakeholders, the main purpose of this paper is to highlight the critical perspectives of the students regarding the public services offered in the student dormitories, thus providing to the university management an honest feedback in order to enable the adoption of measures to improve and to attract or maintain the students. To achieve this, in terms of methodology, we have elaborated and we have used an online questionnaire, which we disseminated to the students accommodated in university campuses. The results obtained from this investigative approa...
The physical distancing measures generated by the COVID-19 pandemic have forced companies to reth... more The physical distancing measures generated by the COVID-19 pandemic have forced companies to rethink employment patterns and to pay much more attention to the possibility of carrying out work through telework. The expansion of telework, a phenomenon that manifested itself even before the pandemic’s health crisis, has gained a particular momentum, changing how work is carried out. The main purpose of this paper is to study the main macroeconomic effects of the accelerated expansion of telework on the economic performance and the employment structure by the economic sectors of the workforce. Using artificial neural network analysis and structured equation modeling, the study highlights the significant influences of telework on economic performance and speeding up the transition service-based economy. The share of teleworkers has a significantly positive influence on economic performance. Moreover, the employees’ use of computers, mobile devices, and the internet has a strong mediation...
Environmental changes require a new management control, to give more power and confidence of all ... more Environmental changes require a new management control, to give more power and confidence of all parties involved and a management accounting that is concerned with understanding the environment and taking in consideration strategic orientations, decision, resource management and continuous adaptation of enterprises. This paper examines recent research aimed at transforming the management control, interference with the concept of business social
Attempts to quantify the human assets of an organization happened the first time in the US in 196... more Attempts to quantify the human assets of an organization happened the first time in the US in 1960, when it was tried to end it in their balance sheet. This idea of quantification started to analyze the differences in value between similarities or changes made in time by the same organization and the premises had the decisive contribution of human
Value creation is a basic criterion in evaluating the enterprise's activities, but it raises ... more Value creation is a basic criterion in evaluating the enterprise's activities, but it raises special measurement to researchers and practitioners. Economic added value, its main indicator, cannot express what may be considered in accounting terms, leaving aside social or societal efforts that contribute to value creation by the enterprise. This paper proposes an analysis of the concept of social added
Social control management differs from classical management control, as operating in a different ... more Social control management differs from classical management control, as operating in a different environment, the people activities and relationships that are established in the organization around the production. Knowledge of wage and social costs of enterprise has two features that make them an exciting scientific approach: it combines chance and necessity. From a certain point of view, there are certain technical and legal issues, arithmetic rules of behaviour developments of wages fund that show the required area. On the other hand there is the variety of players, of behaviors, the effects of training and experience, whose objective quantification is not possible. It thus falls in appreciable, where modeling is impossible. The paper lies in the foreground and shows how, through techniques of analysis of the differences of accounting, can give a sense of the salary fund by decomposing and isolating of a certain number of basic causes or explanatory factors grouped by nature.
Digital technologies affect all areas and activities of society. Accounting is no exception to th... more Digital technologies affect all areas and activities of society. Accounting is no exception to this trend, as organizational information system accounting increasingly integrates digital technologies. The paper aims to study the integration of ethical requirements with the quality requirements in implementing digital technologies based on artificial intelligence, blockchain, the internet of things, and cloud computing in financial and managerial accounting. This empirical study of 396 accountants from Romanian organizations involves investigating the influence of ethical and quality requirements of digital technologies on the perception of users’ satisfaction in financial and managerial accounting. Empirical research encompasses a quantitative approach using structural equation modeling and artificial neural network analysis in a two-stage procedure. Some of the existing ethical issues can be addressed by implementing new digital technologies but implementing these emerging technolo...
The increasing expansion of digital technologies has significantly changed most economic activiti... more The increasing expansion of digital technologies has significantly changed most economic activities and professions. As a result of the scientific and technological revolution 4.0, organizational structures and business models have changed, and new ones have emerged. Consequently, the accounting activities that record operations and provide the necessary information to managers for decision making have faced threats, challenges, and opportunities, which have changed and will change the DNA of managerial accounting, determining a reinventing of it. As a result of the evolution of data collection and processing technologies, managerial accounting activities have become increasingly complex, encompassing increasing volumes of data. Resistance to change, organizational culture, lack of trust, and the high price of technology are the most critical barriers that interfere with adopting artificial intelligence technology in managerial accounting. This study aimed to assess the acceptance o...
In the contemporary, constantly changing business environment characterized by globalization, ope... more In the contemporary, constantly changing business environment characterized by globalization, openness, and competitiveness, implementing different processes of new information technologies has become a competitive advantage. The field of managerial accounting is a successful example of the implementation of artificial intelligence in operations and the decision-making process based on accounting information. However, ethical issues within managerial accounting and those added through the implementation of artificial intelligence need to be addressed carefully. In this paper, the main objective is to investigate these ethical issues regarding the perception of accountants on the usefulness, efficiency, and effectiveness of implementing artificial intelligence in managerial accounting. To investigate these effects, we conducted a study based on a questionnaire among 396 accountants in Romania who use various artificial intelligence solutions in their activities in managerial accounti...
International Journal of Environmental Research and Public Health
Employees’ engagement (EE) and well-being (WB) are considered two interesting issues by many scie... more Employees’ engagement (EE) and well-being (WB) are considered two interesting issues by many scientific researchers and practitioners within organizations. Most research confirms a positive correlation between EE and WB. EE is an essential premise for specific dimensions of employees’ WB. At the same time, satisfied and physically and mentally healthy employees increase EE, both EE and WB thus being fundamental to individual and organizational performance. This paper aims to evaluate the relationships between EE and WB and between the dimensions of these two complex constructs. These relationships were assessed based on data obtained from a sample of 269 employees in Romania, using as a method a mix of analyses based on structural equation modeling (SEM) and artificial neural network analysis (ANN). The results highlighted a positive two-way relationship between EE and WB. Among the dimensions of EE, motivation and work environment are those that ensure a more pronounced perception ...
To cope with an increasingly competitive and turbulent environment caused by economic, health, an... more To cope with an increasingly competitive and turbulent environment caused by economic, health, and political crises, companies need to adopt innovative management accounting tools to meet challenges, increase economic performance and ensure organizational sustainability. This paper aims to study the impact of using innovative management accounting tools on companies’ performance and sustainable approaches. We investigate the influences among the variables involved in quantitative research based on a survey of 567 senior accountants of Romanian companies. The hypotheses formulated based on the literature were tested using structural equation modeling and artificial neural network analysis. The research results show that those companies that used more intensively innovative management accounting tools performed better and had more tools at their disposal to measure and manage a sustainable approach. Innovative management accounting tools provide more and better information and ways to...
Until two decades ago management accounting has had a limited importance in the management of the... more Until two decades ago management accounting has had a limited importance in the management of the Spanish companies. The purpose of this study is to highlight that the new importance of management accounting in Spain is not only a consequence of a competitive environment, but rather is closely linked to the characteristics of the social and organizational contexts of the Spanish enterprises, in particular, to the changes experienced over the past few decades. Accounting is a vast area and to study the elements, this study had to study and interpret carefully its notations. The study notes a growing trend openness of management accounting in Spain to influences from the social and organizational contexts.
E-commerce has gained momentum with the rapid development of technology, and nowadays, we are per... more E-commerce has gained momentum with the rapid development of technology, and nowadays, we are permanently connected, with constant access to information and a wide range of products. Not only does a desktop computer offer us this possibility, but the latest-generation tablets and mobile phones create a broad framework. This paper investigates Romanian consumers’ attitudes towards adopting mobile technology for commerce (m-commerce), taking into account its development in the last few years, especially among younger generations. The main objectives of the research are to identify the preference for m-commerce use among Generation Z, establish the ways and the devices used by Gen Z individuals to inform about the products and services and order them, and analyze the factors influencing the use of m-commerce applications. The research methodology consists of conducting an empirical analysis using a distributed survey among youngsters from Generation Z in Romania. We used descriptive st...
Engaging the human resources structure in the strategic design and implementation stages is close... more Engaging the human resources structure in the strategic design and implementation stages is closely connected to the enhancement of its capabilities towards undertaking and handling transformational activities, which have a direct contribution in increasing the added value of an organization. This way, transformational activities enhance the strategic importance and the prominence of the human resources function within organizations. The employment of the Balanced Scorecard stands out as a powerful signal of quality in terms of an organization’s strategic management, yet its exigencies towards the richness and the accuracy of the data are significant. Envisioned as part of a broader research project, the current essay addresses the particularities and the challenges that the human resources information system has to negotiate throughout the process of implementing the BSC model in a Romanian banking institution.
In the face of a world economy characterized by open markets, trade liberalization and the explos... more In the face of a world economy characterized by open markets, trade liberalization and the explosion of new information and communication technologies, organizations are forced to reconsider their control practices and management control to improve performance and competitiveness. The complexity of the concept (Morin, 2004) is the fact that it unifies several sizes, i.e. social, political, economic and organizational dimensions. New management instruments seek long term performance by balanced cause-effect operation type on all these dimensions. This aims understanding the developments in the management control system and the identification of the factors which have marked this development to identify a model that would allow the choice and design of an optimum system and budgetary control of costs in an organization which has the specific production of batch production and small series. Another objective is to identify and emphasize the structural and functional features of the bud...
In the context of globalization as an overall phenomenon and of the high standards in the field o... more In the context of globalization as an overall phenomenon and of the high standards in the field of academic education at the Community level, the universities are forced to adopt strategies in order to meet new challenges and to maintain a competitive level of the activities which they carry on. Starting from the premise that a university which assumes its success is developing permanently its ability to meet the needs of the different stakeholders, the main purpose of this paper is to highlight the critical perspectives of the students regarding the public services offered in the student dormitories, thus providing to the university management an honest feedback in order to enable the adoption of measures to improve and to attract or maintain the students. To achieve this, in terms of methodology, we have elaborated and we have used an online questionnaire, which we disseminated to the students accommodated in university campuses. The results obtained from this investigative approa...
The physical distancing measures generated by the COVID-19 pandemic have forced companies to reth... more The physical distancing measures generated by the COVID-19 pandemic have forced companies to rethink employment patterns and to pay much more attention to the possibility of carrying out work through telework. The expansion of telework, a phenomenon that manifested itself even before the pandemic’s health crisis, has gained a particular momentum, changing how work is carried out. The main purpose of this paper is to study the main macroeconomic effects of the accelerated expansion of telework on the economic performance and the employment structure by the economic sectors of the workforce. Using artificial neural network analysis and structured equation modeling, the study highlights the significant influences of telework on economic performance and speeding up the transition service-based economy. The share of teleworkers has a significantly positive influence on economic performance. Moreover, the employees’ use of computers, mobile devices, and the internet has a strong mediation...
Environmental changes require a new management control, to give more power and confidence of all ... more Environmental changes require a new management control, to give more power and confidence of all parties involved and a management accounting that is concerned with understanding the environment and taking in consideration strategic orientations, decision, resource management and continuous adaptation of enterprises. This paper examines recent research aimed at transforming the management control, interference with the concept of business social
Attempts to quantify the human assets of an organization happened the first time in the US in 196... more Attempts to quantify the human assets of an organization happened the first time in the US in 1960, when it was tried to end it in their balance sheet. This idea of quantification started to analyze the differences in value between similarities or changes made in time by the same organization and the premises had the decisive contribution of human
Value creation is a basic criterion in evaluating the enterprise's activities, but it raises ... more Value creation is a basic criterion in evaluating the enterprise's activities, but it raises special measurement to researchers and practitioners. Economic added value, its main indicator, cannot express what may be considered in accounting terms, leaving aside social or societal efforts that contribute to value creation by the enterprise. This paper proposes an analysis of the concept of social added
Social control management differs from classical management control, as operating in a different ... more Social control management differs from classical management control, as operating in a different environment, the people activities and relationships that are established in the organization around the production. Knowledge of wage and social costs of enterprise has two features that make them an exciting scientific approach: it combines chance and necessity. From a certain point of view, there are certain technical and legal issues, arithmetic rules of behaviour developments of wages fund that show the required area. On the other hand there is the variety of players, of behaviors, the effects of training and experience, whose objective quantification is not possible. It thus falls in appreciable, where modeling is impossible. The paper lies in the foreground and shows how, through techniques of analysis of the differences of accounting, can give a sense of the salary fund by decomposing and isolating of a certain number of basic causes or explanatory factors grouped by nature.
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Papers by Anca Varzaru