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TRANSFORMING THE LANDSCAPE OF THE EMERGING ACCOUNTING PROFESSION AFTER ARTIFICIAL INTELLIGENCE (AI) DISRUPTION
Liza Alvia; Mahdiyyan Fadillah; Rinaldi Kartobi; Syartika Putri Hermalia; Rayhana Qurrota Aini; Dwi Nuryanti Kharisma2024The evolution of technology from the 4.0 to the 5.0 revolution poses a threat to their professions. According to KPMG’s 2018 data, Artificial Intelligence (AI) stands poised to replace accountants in the foreseeable future. The advent of AI brings about considerable disruption for emerging accountants. This study endeavours to explore the possibility of AI supplanting the accounting profession and the readiness of young accountants to face these threats. Employing a literature review method anchored in netnography, the research draws upon prior studies and online sources. The results show that AI The results show that AI is developing tremendously in various forms and provides smart alternatives in completing accountant tasks. The success of AI disruption is demonstrated by the extent of AI disruption in all areas of the accounting profession i.e. financial accounting, management accounting, and public accounting. Ultimately, this research contributes to fostering awareness to young accountants for being ready in facing AI disruption. -
THE IMPACT OF CRUDE OIL PRICE, POPULATION, EXPORTS AND INFLATION ON ECONOMIC GROWTH: EVIDENCE FROM IRAQ
Ismail KAVAZ; Araz Waleed HUSSEIN2024This study aims to examine the relationship between crude oil prices, population, exports, inflation, and economic growth in Iraq based on annual time series from 1997 to 2022. As it is well known, crude oil is one of the most important resources for energy production, transportation, and various industries. Moreover, this energy source has a critical importance in terms of the international trade. Therefore, the effects of crude oil in Iraq’s economy is analyzed in this study. To achieve the degree and magnitude of the parameters used in the models, the Ordinary Least Squares method and the Johansen cointegration test are utilized. According to the empirical results of the study, while crude oil prices, population, and exports have a positive impact on economic growth, inflation has a negative impact. Additionally, a long-term relationship is found between crude oil prices, population, exports, inflation, and economic growth.as a result of cointegration test with the VAR system. Based on these results, it can be said that sustainable oil producing is very crucial in Iraq. Since the government income of Iraq relies heavily on revenue generated from oil exports, the improving and regulation activities should be considered in the oil sector. On the other hand, as the oil is finite resource, the local policymakers need to focus on researching alternative sources for exports and research the ways to boost the country’s GDP. -
DIRECT AND INDIRECT EFFECT OF GLOBALIZATION ON ECONOMIC GROWTH IN INDONESIA
Qurrota Ayu NINDIEN; Arivina Ratih Yulihar TAHER; Asih MURWIATI; I Wayan SUPARTA; Neli AIDA2024Abstract. This study examines how path analysis of globalization variables can have a direct effect on economic growth. This study uses the Path Analysis method by reviewing the dynamic modeling between Economic Globalization (GEI), Social Globalization (SGI), Economic Cooperation (KEI), and Economic Growth (GDP) for the period 1970 to 2020 in Indonesia. World Bank and KOFGI ETH Zurich Switzerland publish this data. The results showed that in model (1), there was a direct and significant effect between the KEI variable and GEI of 0.792. Then, in the model (2), the F test or joint test between the GEI, KEI, and SGI variables to GDP has a direct and significant effect. Then, partially, GEI has an immediate and significant impact on GDP, and SGI has a direct and significant effect on GDP. GEI is an intermediary variable for KEI to lead to the path effect to GDP, and this is in accordance with the hypothesis that KEI has an indirect effect on GDP. -
THE EFFECT OF TAX AVOIDANCE AND DIVIDEND POLICY ON FIRM VALUE WITH MANAGERIAL OWNERSHIP AS A MODERATING VARIABLE
Mega METALIA; Dita Puspita Sari RAMDIAH2024The assessment of firm value is crucial because it reflects the company's performance, which can affect investor perceptions. Along with development, firm value can be influenced by applying financial management functions, such as tax avoidance and dividend policy. This study aims to obtain empirical evidence regarding the impact of tax avoidance and dividend policy on firm value, with managerial ownership as a moderating variable. This study uses a quantitative approach, with a population of companies listed on the Indonesia Stock Exchange during 2019-2022. Sampling was carried out using the purposive sampling method, so that 32 companies per year were obtained during 2019-2022, resulting in a total of 128 data. Statistical tests were carried out using moderated regression analysis. The research findings show that tax avoidance has a negative impact on firm value, while dividend policy has a positive impact on firm value. However, the managerial ownership variable has no significant effect in strengthening or weakening the relationship between tax avoidance and dividend policy on firm value. -
THE IMPACT OF JOB BURNOUT ON EMPLOYEES' PERFORMANCE
This study is proposed to examine the effects of job burnout on employees’ performance, job satisfaction, turnover intention, and employee engagement in the commercial industry in Istanbul/Turkey. Due to the consequences of job burnout, organizations need to observe factors that lead to burnout to avoid the impact of the job burnout on the performance of employees. Exploring the impact of job burnout phenomenon on employees’ performance was essential in organizations. The primary data was collected via Online Google forms which included 177 participants residing in Istanbul city. Data was collected based on virtual snowball sampling. Spearman correlation analysis was applied to primary data to investigate the job burnout’s impact on the previously mentioned variables. The results find that job burnout had a statistical influence on employee performance, job satisfaction, turnover intention, and employee engagement. According to our results and findings, a negative relationship was found between job burnout and the performance of employee, it was also found a negative relationship between job burnout and job satisfaction, a positive relationship between job burnout and turnover intention, and a negative relationship between job burnout and employee engagement. The conclusion of the research will assist organizations in understanding the causes of job burnout and considering any possible impact burnout may have on employee performance, job satisfaction, turnover intention, and employee engagement. -
THE ROLE OF ARTIFICIAL INTELLIGENCE: INCREASING E-COMMERCE PURCHASE INTENTIONS IN INDONESIA
Goal: This essay aims to illustrate the significance of artificial intelligence in online shopping. This article will examine and discuss the significance of artificial intelligence for e-commerce using the Theory of Planned Behavior (TPB) framework. The goal of this essay is to present a deeper and more thorough analysis of the factors that make artificial intelligence crucial to e-commerce. List of References and Works Review design, technique, and strategy have been applied from a variety of sources to gather data that can serve as the foundation for hypotheses and findings. Results: Four characteristics of artificial intelligence are identified in this study to enhance purchasing intention in e-commerce. The four dimensions are Information & Insight Experience, Interactive Experience & Accessibility, Interactive Experience and Customization, and Accuracy & Experience Interaction Dimensions. Limitations and implications of the research: emphasize qualitative over quantitative, Findings are difficult to generalize, and direct control experiments are not possible. Practical Implications: By assisting ecommerce businesses in implementing AI technology effectively, this paper helps them enhance consumer purchase intentions. Originality/value: According to this paper, businesses can establish an environment that encourages rising Purchase Intention from prospective customers, rising loyalty, and bolstering overall business performance in this digital era by comprehending and measuring the pertinent dimensions. -
BASICS OF APPLICABILITY OF AI LINKED TO LEGAL ASPECTS
Sidhanta KUMAR BALABANTARAY; Anwesha MISHRA; Prajyukta SAI; Atiurr RAHMAN2024Artificial Intelligence indeed has its own significance in the present society. In fact it is embedded in every sphere and impacted effectively on every individual. Sometimes the principles linked to artificial paradigm is too complex towards operational because of the fundamental constraints linked to legal and ethical issues. Sometimes it has been seen that the active involvement of artificial intelligence may constrain the process of traditional principles of legal aspects. So to visualize the ethics as well as behavioral aspects of intelligent system, it may be essential to include the human safety centric regulations in the system. Accordingly, the embedded ethics along with intellectual rights can treat the intelligent agents as a utility in the society. The enhancement of intelligent system can also be prioritized based on technical interpretations of autonomy and philosophical analysis towards selection of originality. In this paper it has been thought to prioritize several aspects and issues encumbering in the society. In this regard, the intelligent systems deployed can perform better to overcome the challenges as well as ethical and legal concerns. -
TECHNOLOGY AND INNOVATION AS DRIVERS OF ENTREPRENEURIAL DEVELOPMENT: A CONCEPTUAL AND LITERATURE-BASED APPROACH
Mirona Ana Maria ICHIMOV; Corina-Ionela DUMITRESCU; Nicoleta NICULESCU; Iuliana GRECU; Adelina - Elena BADESCU2025This paper explores the fundamental aspects of technology and innovation in entrepreneurship, highlighting their essential role in business development and success. The study begins with a synthesis of relevant literature, providing a solid theoretical framework on the interdependence between technology, innovation, and entrepreneurship. It analyses how technology and innovation support entrepreneurs by enhancing competitiveness, adaptability, and sustainable value creation. The chapter on technological entrepreneurship emphasises the characteristics and strategies of entrepreneurs leveraging emerging technologies to develop innovative products and services. Innovation is discussed as a key factor for entrepreneurial success, highlighting the benefits of effective innovation strategies as well as potential risks or drawbacks. Different types of innovation are analysed in terms of their impact on decision-making processes and organisational performance. Finally, the paper examines the further expansion of technological entrepreneurship and innovation, focusing on emerging trends and the role of innovative strategies in helping companies adapt to rapid changes in economic and technological environments. -
THE EFFECTIVENESS OF TIGHT MONETARY POLICIES IN REDUCING OVERALL INFLATION
Marinela BARBULESCU; Raquel Mercedes GARCIA REVILLA; Bogdan BUDICA2025The rise in global inflation during the post-pandemic period has led to a significant shift in monetary policy orientation, marked by a rapid transition from accommodative measures to restrictive policies. This article analyzes the effectiveness of these policies in reducing inflation, using a qualitative and comparative approach based on secondary data. The analysis focuses on the major developed economies and the strategies adopted by the Federal Reserve, the European Central Bank, and the Bank of England. The results highlight a significant correlation between the tightening of monetary conditions and the reduction of inflation during the 2022–2024 period, but also underscore the limitations of these policies in the face of supply shocks. The study shows that the effectiveness of restrictive monetary policies depends on the nature of inflation and the structural characteristics of the economies. The findings suggest that monetary policy remains an essential tool, but is insufficient in the absence of complementary policies. -
RESEARCH ON DIGITAL DIVIDE AND EDUCATIONAL EQUITY: A BIBLIOMETRIC PERSPECTIVE
Corina - Ionela DUMITRESCU; Nicoleta NICULESCU; Iuliana GRECU; Mirona Ana Maria ICHIMOV; Adelina - Elena BADESCU2025Schools today face practical dilemmas: how to integrate technology in an inclusive way, how to prepare teachers to overcome digital divides, and how to ensure that innovations serve all students, rather than a privileged minority. Using bibliometric research, an analysis of the scientific research that debates this topic is carried out. The results of this research are not only academic, but also action-oriented, providing guidance and proposals for educational institutions, decision-makers and practitioners. By correlating bibliometric evidence with thematic comparisons, the study identifies concrete areas where digital interventions can reduce inequalities in classrooms, curricula, and teacher professional development. -
NUDGE THEORY AND ITS APPLICATION IN PUBLIC ECONOMIC POLICIES: A BEHAVIORAL ECONOMICS PERSPECTIVE
Alina HAGIU2025This article analyzes the nudge theory as a tool of behavioral economics applied in public economic policies. Going beyond the traditional assumption of perfectly rational agents, the study highlights how behavioral economics perspectives contribute to a more realistic understanding of individual decision-making in public policy contexts. The analysis focuses on the theoretical foundations of nudging, the main behavioral mechanisms used in public interventions, and documented applications in areas such as tax compliance, energy consumption, saving, and public service provision. The paper uses a qualitative approach, based on an analysis of the literature and institutional reports, assessing both the potential benefits and limitations of using nudging in public economic policies. We paid particular attention to the ethical implications regarding individual autonomy, the transparency of interventions, and democratic legitimacy, as well as the context-dependent nature of behavioral interventions. We also discuss the relevance of nudging within the European Union and explore the possibilities for its application in Romania, emphasizing the importance of institutional capacity and the level of public trust. Our results suggest that nudging can contribute to increasing the effectiveness of public economic policies when used as a complementary tool to traditional policies. However, it should not be considered a substitute for structural reforms and requires careful implementation, characterized by clear objectives, transparency, and continuous evaluation. -
EDUCATION IN ROMANIA TODAY: BETWEEN REFORM PROMISES AND SYSTEMIC STRUGGLES
Corina-Ionela DUMITRESCU; Nicoleta NICULESCU; Iuliana GRECU; Mirona Ana Maria ICHIMOV; Adelina - Elena BADESCU2025This paper examines the current state of the Romanian education system, focusing on the discrepancy between reform promises and systemic struggles. Using a combination of literature review and qualitative interviews with teachers, on management positions or not, the study highlights persistent challenges such as underfunding, teacher shortages, outdated curricula, rural-urban inequalities, and administrative burdens. The findings indicate that while reforms are frequently announced, their implementation is inconsistent and often disconnected from classroom realities. The paper concludes with recommendations aimed at bridging the gap between policy intentions and educational practice, with an emphasis on sustainable funding, teacher development, digital inclusion, and targeted support for vulnerable students. -
THE MONETARY POLICY OF THE EUROPEAN CENTRAL BANK AND INFLATION TRENDS IN THE EURO AREA
Raquel Mercedes GARCÍA REVILLA; Marinela BARBULESCU2025This article analyzes the monetary policy of the European Central Bank and inflation trends in the euro area between 2019 and 2024, using official statistical data provided by Eurostat and the standard HICP indicator. The study tracks the dynamics of total inflation, its component structure, and the differences between total and core inflation in the context of major economic shocks, such as the COVID-19 pandemic and the energy crisis of 2022. The analysis highlights the transition from a low inflation regime in the pre-pandemic period to a severe inflationary episode in 2021–2022, followed by a gradual disinflation process in 2023–2024. The results show that, although headline inflation returned to levels close to the ECB’s price stability objective in 2024, its composition indicates persistent domestic pressures, particularly in the services sector. The article highlights the importance of structural analysis of inflation for the calibration of monetary policy and the relevance of using a mix of monetary instruments in a monetary union characterized by economic heterogeneity. -
ARTIFICIAL INTELLIGENCE AND CYBER RESILIENCE IN THE BANKING SECTOR. A NEW ERA IN RISK MANAGEMENT AND FINANCIAL PROTECTION
Corina-Ionela DUMITRESCU; Adelina - Elena BADESCU; Iuliana GRECU; Nicoleta NICULESCU2025Artificial Intelligence (AI) has become a crucial component in enhancing cyber resilience within the European banking sector. The rapid digital transformation has brought about significant cyber risks, necessitating advanced solutions for data protection, business continuity, and maintaining customer trust. AI plays a vital role in real-time anomaly detection, risk anticipation, and automated incident response, thereby optimizing threat defence and financial risk management through predictive analytics. Despite its benefits, AI's integration poses challenges related to data protection and ethical decision-making, requiring strict compliance with European and international legislation such as GDPR, NIS2 Directive, Basel III regulations, and the AI Regulation. This study offers a descriptive analysis and examines AI's impact on cyber resilience, highlighting its technological advantages and legal implications in the banking sector. Innovative models for AI implementation are explored to develop effective security and financial risk management mechanisms, emphasizing the need for proactive threat detection, operational efficiency, and adaptability to evolving cyber threats. -
TECHNOLOGIES IN RETAIL - WITH A FOCUS ON CHATBOTS. A BIBLIOMETRIC ANALYSIS AND SYSTEMATIC REVIEW
Miriam TIUTIU; Luiza SOUCA2025This paper aims to carry out a bibliometric mapping and review of technology's importance in the retail industry, especially chatbots. This study delves into the characteristics of the articles published between 2019 and 2024 on artificial intelligence, chatbots, and retail. Through a comprehensive bibliometric analysis, we aim to uncover the trends in scientific literature. We used VOSviewer software for bibliometric analysis. We used search terms associated with retail chatbots and retail technologies. Based on the specialized literature review, the paper also presents possible future research directions, highlighting the opportunities for scientific exploitation of this research topic. -
SUSTAINABLE BUSINESS PRACTICES IN ROMANIA: A COMPARATIVE ANALYSIS
Iuliana GRECU; Corina-Ionela DUMITRESCU; Nicoleta NICULESCU; Alexandra-Ioana DINU2025Business sustainability has become a key topic in organizational growth literature, gaining more importance as environmental changes have accelerated over the past decade. With the shifts in the global economy that allowed many companies to develop, sustainable development has become crucial. It helps companies voluntarily integrate social and environmental concerns into their operations, while also engaging with stakeholders and realizing the long-term benefits it brings to the business. This paper also explores business sustainability from the perspective of two multinational companies in Romania, as this concept is still relatively new in the market, but increasingly relevant in today’s world. Given its growing significance, this research focuses on business sustainability, offering a deeper understanding of the process—from theory to the challenges, risks involved, and tools. -
DUAL UNIVERISTY EDUCATION (I) - GENERAL ISSUED
Amelia GHEOCULESCUDecember 2023Dual university education is a form of education that combines theory and practice in a closer way. Students learn both at university and at work, alternating between periods of theoretical and practical study. This system provides students with the opportunity to develop their practical skills while continuing their academic studies. It's a great way to get hands-on experience in the field they want to work in, preparing them for the labour market. -
THE CONCEPT OF LIFELONG LEARNING IN THE LIGHT OF LAW NO. 199/2023 ON HIGHER EDUCATION (I)
Andreea DRĂGHICIDecember 2023The newly adopted Law 199/2023 on higher education, emphasize the notion of lifelong learning, giving it special regulation in Title II, title that regulates the general and integrative framework of lifelong learning programs organized at the leve lof higher education. The legislator’s intention to adress this concept in detail demonstrates the particularly important role that lifelong learning has on both the individual and society. -
CONSIDERATIONS REGARDING THE HIGHER EDUCATION QUALITY ASSURANCE IN THE LIGHT OF LAW NO. 199/2023 ON HIGHER EDUCATION (I)
Daniela IANCUDecember 2023Foundation of individual development and, also, of society’s as a whole, education represented and represents a major concern both at European and national level. The realization and further development of the European space of education represents the general political objective of the new strategic framework for European cooperation in the field of education and training at the level of the European Union. In the National Strategy for the Sustainable Development of Romania 2030, among the objectives for sustainable development is the guarantee of the quality in education, the access and the participation in education base don quality being considered essential for the proper functioning of a sustainable society. Ensuring the quality of higher education, through a series of processes carried out for the purpose of its permanent improvement, contributes to the formation of the trust of the beneficiaries in the educational institution’s ability of to offer education services in accordance with quality standards. -
IS YOUR WORK ORIGINAL?
Andreea TABACUDecember 2023The idea of the originality of the work prepared in the university environment, whether by the teaching and research staff or by the student, master’s, or doctoral student, is essential for achieving the goal pursued by higher education institutions. However, the notion is not defined, and its concrete verification causes controversies. The technical means available to the universities cannot correctly rule on this condition if the result is not superimposed on human analysis. -
THE ERROR CAUSING UNACCOUNTABILITY
Cătălin Ionuț BUCURDecember 2023According to Art 30 of the Criminal Code, an act provided for by the criminal law and committed by a person who, at the time of its commission, was unaware of the existence of a state, situation or circumstances on which the criminal nature of the act depends does not constitute an offence. Although it is not accepted everywhere, in some branches of law, such as the criminal law, being even sanctioned in some cases, error is an absolutely natural phenomenon that simply happens, independently of our will. -
TECHNIQUE OF PREPARATION OF NORMATIVE ACTS
Mariana-Alina ZISU; Andreea CORSEIDecember 2023It is legal norms that play a crucial role as far as social participants are concerned, maintaining order, stability and balance. By defining what is legal or illegal, the law acts as a factor that discourages behavior or activities that would fall within the scope of the illicit, providing the social protection to which citizens are entitled. In this sense, the great philosophers of the world have explained the process by which rudimentary human communions were transformed into today's modern societies by means of legal norms. Called in the literature as the "theory of contractualism", Jean-Jaques Rousseau explained that in order to reach a social balance in a society, it is necessary to have rules for the participants in social life to respect, giving in exchange a part of the freedom absolute with which they were born. "In this way, a "social contract" is born between individuals, who through free will renounce to manifest themselves freely in an arbitrary manner, accepting a series of rules of social coexistence, which the group imposes on the individual in the form of laws." This was an initiating and explanatory point for the emergence of legal norms, because through the definition of the social contract, the citizens tacitly accepted and recognized the principles established and established as law. "Precisely this contract and the accession of all citizens guarantees the legitimacy of the laws, and their imperative character, being the force of law that must replace the law of force (Sandu, 2023, p. 8). -
POLITICISATION OF PUBLIC LAW – BRIEF CONSIDERATIONS
Marius VĂCĂRELUDecember 2023Most of the time, the idea of politicization of the public function, public administration and public law are described either from the perspective of complete objectivity, or from that of practical situations. The fact that the political power wants its vision to be applied uniformly at the scale of a country is something normal, understood by all discerning adults. But it is not acceptable by the same adults, because history and life have provided numerous examples through which it has been observed that too much political influence brings more negative results than those produced by a competent and neutral administration. The political vision is impossible to eliminate from a state, because major decisions are ultimately political decisions, adopted by political leaders. However, states are not immovable entities, in which social systems function according to mathematical equations, and from here several phenomena appear, among which that of citizens' loyalty to their own state. Thus, an analysis – even introductory – of the relationship between the political environment, the legal framework of a country and the loyalty of citizens is necessary, in order to be able to offer arguments in the direction of limiting the discretion and even the arbitrariness that the political environment can manifest. -
INTERNATIONAL CONSOLIDATION OF THE PERSONAL DATA PROTECTION SYSTEM
Alejandro RODRIGUEZ ROCADecember 2023This paper studies the development process of the personal data protection system that deepens its roots in privacy rights and extends its scope towards the free development of personality. All this from a global and historical evolutionary perspective with the intention of contributing to a solution to the problem of mass processing of personal information that affects the extension and limits of other fundamental rights. -
RESPECTING HUMAN RIGHTS AND FREEDOMS IN APPLICATION OF COERCIVE MEASURES IN THE CRIMINAL PROCESS
Elena MORARUDecember 2023The problem of criminal procedural coercion can be viewed from several points of view, which touches the most diverse aspects of regulating the behavior of subjects in the criminal process. Criminal procedural coercion penetrates not only into the sphere of legal relations, rights and personal interests guaranteed by the state through the Constitution of the Republic of Moldova, but also into the sphere of psychological and ethical relations.
ISSN print: 1583-1809
ISSN online: 2344-4908
Nr.2/2025
SCIENTIFIC BULLETIN - ECONOMIC SCIENCES
Copyright ©2025, All rights reserved
A project developed by Enformation
THE EFFECTIVENESS OF TIGHT MONETARY POLICIES IN REDUCING OVERALL INFLATION
RESEARCH ON DIGITAL DIVIDE AND EDUCATIONAL EQUITY: A BIBLIOMETRIC PERSPECTIVE
NUDGE THEORY AND ITS APPLICATION IN PUBLIC ECONOMIC POLICIES: A BEHAVIORAL ECONOMICS PERSPECTIVE
EDUCATION IN ROMANIA TODAY: BETWEEN REFORM PROMISES AND SYSTEMIC STRUGGLES
