This page has only limited features, please log in for full access.
Order increases, supply chain disruptions, changing customer behavior, store closures, and more that have been caused by the coronavirus epidemic (COVID-19) will undoubtedly affect the online commerce forms of business. The coronavirus pandemic has a significant impact on digitalization and customer experience and well-being in mobile commerce. Since the beginning of the coronavirus pandemic, online sales and the number of online shoppers using wireless internet-enabled devices have increased tremendously. The article develops, an experimental study that captures COVID-19 and digital commerce’s impact in terms of customers’ experience and well-being during the pandemic period. The study explores the synergy between technology evolution and the effects of the COVID-19 pandemic on customers’ behavior based on survey data collection and the technology acceptance model (TAM). The results reveal that, for millennials, digital commerce seems to be the typical way of shopping and paying in the pandemic period since the oldest generations adopted in a smaller proportion the use of mobile devices for shopping and payments. Besides, retailers are confronted with great challenges raised by millennials’ expectations. The result confirms four of the six hypotheses based on the technology acceptance model (TAM). As a result, it shows that the easiness of use, trust, mobility, and customer involvement influences the behavioral intention of the customer to use mobile commerce, and that usefulness and customization does not influence the behavioral intention.
Umair Akram; Melinda Fülöp; Adriana Tiron-Tudor; Dan Topor; Sorinel Căpușneanu. Impact of Digitalization on Customers’ Well-Being in the Pandemic Period: Challenges and Opportunities for the Retail Industry. International Journal of Environmental Research and Public Health 2021, 18, 7533 .
AMA StyleUmair Akram, Melinda Fülöp, Adriana Tiron-Tudor, Dan Topor, Sorinel Căpușneanu. Impact of Digitalization on Customers’ Well-Being in the Pandemic Period: Challenges and Opportunities for the Retail Industry. International Journal of Environmental Research and Public Health. 2021; 18 (14):7533.
Chicago/Turabian StyleUmair Akram; Melinda Fülöp; Adriana Tiron-Tudor; Dan Topor; Sorinel Căpușneanu. 2021. "Impact of Digitalization on Customers’ Well-Being in the Pandemic Period: Challenges and Opportunities for the Retail Industry." International Journal of Environmental Research and Public Health 18, no. 14: 7533.
The spread of social networks and the high level of penetration of digital content and mobile devices have created a society in which consumers expect constant communication from companies. In addition, communication on social media is often accompanied by the hope of being able to interact on an equal footing. In this way, companies hope that the use of social networks will not only increase sales, but also increase attention, brand page traffic, and customer loyalty. The purpose of this study was to provide the grounds for identifying the correlations between the interactive potential of social media based on dialogue-oriented communication and the quality of relationships with online customers. To achieve this goal, an online questionnaire was used in which 604 respondents from Romania participated (204 social media managers and 400 online customers). The results of the study showed that it is particularly important for companies to understand the role of interactive communication in social media and to thus build a bridge between the orientation of communication towards dialogue and relationships with online customers. It was found that the correct use of social networks could also support the achievement of public relation (PR) objectives. In addition, this study has implications for the development of customer-oriented online communication strategies by Romanian companies.
Ionica Oncioiu; Sorinel Căpușneanu; Dan Topor; Attila Tamaș; Alina-Georgiana Solomon; Tatiana Dănescu. Fundamental Power of Social Media Interactions for Building a Brand and Customer Relations. Journal of Theoretical and Applied Electronic Commerce Research 2021, 16, 1702 -1717.
AMA StyleIonica Oncioiu, Sorinel Căpușneanu, Dan Topor, Attila Tamaș, Alina-Georgiana Solomon, Tatiana Dănescu. Fundamental Power of Social Media Interactions for Building a Brand and Customer Relations. Journal of Theoretical and Applied Electronic Commerce Research. 2021; 16 (5):1702-1717.
Chicago/Turabian StyleIonica Oncioiu; Sorinel Căpușneanu; Dan Topor; Attila Tamaș; Alina-Georgiana Solomon; Tatiana Dănescu. 2021. "Fundamental Power of Social Media Interactions for Building a Brand and Customer Relations." Journal of Theoretical and Applied Electronic Commerce Research 16, no. 5: 1702-1717.
This chapter approaches some issues related to the implementation of sustainability reporting and its benefits within an economic entity. The main objectives of this chapter are to present a brief implementation guide of sustainability reporting, according to GRI requirements and the benefits of its use. Based on the specialized literature, the authors present various aspects encountered in implementing sustainability reporting, interpreting the information used for the internal management and the stakeholders through the sustainability indicators. All the aspects presented and analyzed are based on the existing specialized studies and on the higher education ones. The chapter ends with the authors' conclusions regarding the importance of implementing the guide of the sustainability reporting and its advantages and disadvantages in the short and long term. Through this contribution of the authors, new opportunities are opened in order to exploit the informational content specific to the sustainability reporting that is particularly relevant to all stakeholders.
Dana Maria (Oprea) Constantin; Sorinel Căpușneanu; Dan Ioan Topor; Elena Grigore; Adrian Amadeus Tișcovschi; Elena Bogan. Sustainability Reporting. Sustainable and Responsible Entrepreneurship and Key Drivers of Performance 2021, 130 -145.
AMA StyleDana Maria (Oprea) Constantin, Sorinel Căpușneanu, Dan Ioan Topor, Elena Grigore, Adrian Amadeus Tișcovschi, Elena Bogan. Sustainability Reporting. Sustainable and Responsible Entrepreneurship and Key Drivers of Performance. 2021; ():130-145.
Chicago/Turabian StyleDana Maria (Oprea) Constantin; Sorinel Căpușneanu; Dan Ioan Topor; Elena Grigore; Adrian Amadeus Tișcovschi; Elena Bogan. 2021. "Sustainability Reporting." Sustainable and Responsible Entrepreneurship and Key Drivers of Performance , no. : 130-145.
This chapter deals with some dimensions of strategic management accounting, including the instruments with which they operate and interconnect in order to make managerial decisions. The main objectives of this chapter are to present the general approaches of the concept of strategic management accounting, the dimensions of the application of strategic management accounting, and the strategic tools used by companies in establishing strategies and making decisions. Based on the specialized literature, the authors present the most significant theoretical-methodological approaches to strategic management accounting, the participation of management accountants in the decision-making process, the tools used by strategic management accounting. All aspects presented by the authors are based on existing literature, university studies, and specialized literature from around the world. The chapter concludes with the conclusions of the authors regarding the dimensions and implications of using the specific tools of strategic management accounting for decision making at managerial level.
Sorinel Căpușneanu; Dan Ioan Topor; Dana Maria (Oprea) Constantin; Cristian Marian Barbu; Mihaela Stefan Hint. Strategic Management Accounting. Sustainable and Responsible Entrepreneurship and Key Drivers of Performance 2021, 1 -29.
AMA StyleSorinel Căpușneanu, Dan Ioan Topor, Dana Maria (Oprea) Constantin, Cristian Marian Barbu, Mihaela Stefan Hint. Strategic Management Accounting. Sustainable and Responsible Entrepreneurship and Key Drivers of Performance. 2021; ():1-29.
Chicago/Turabian StyleSorinel Căpușneanu; Dan Ioan Topor; Dana Maria (Oprea) Constantin; Cristian Marian Barbu; Mihaela Stefan Hint. 2021. "Strategic Management Accounting." Sustainable and Responsible Entrepreneurship and Key Drivers of Performance , no. : 1-29.
This chapter addresses the main challenges of current e-accounting systems and also some future perspectives. The main objectives of this chapter are to present the conceptual approaches to e-accounting and ICT, their role and the determinants underlying the implementation of e-accounting systems in the business environment, the principles of security and processing of accounting information, and the impact of implementation and the advantages and limitations of e-accounting. Based on the literature, the authors present the interpretations brought by specialists to the concept of e-accounting, analyze their roles in terms of ICT and the factors that determine the acceptance of the concept in the implementation of various organizations. The chapter ends with the general conclusions of the authors related to the challenges brought by e-accounting systems in managerial accounting and CSR in the conditions of current crises.
Dan Ioan Topor; Umair Akram; Melinda Timea Fülop; Sorinel Căpușneanu; Constantin Aurelian Ionescu. E-Accounting. Advances in Finance, Accounting, and Economics 2021, 35 -52.
AMA StyleDan Ioan Topor, Umair Akram, Melinda Timea Fülop, Sorinel Căpușneanu, Constantin Aurelian Ionescu. E-Accounting. Advances in Finance, Accounting, and Economics. 2021; ():35-52.
Chicago/Turabian StyleDan Ioan Topor; Umair Akram; Melinda Timea Fülop; Sorinel Căpușneanu; Constantin Aurelian Ionescu. 2021. "E-Accounting." Advances in Finance, Accounting, and Economics , no. : 35-52.
The purpose of our study is to research and identify intrinsic and extrinsic motivations but also their impact on the behavioral intentions of using Internet of Things (IoT) solutions among company managers in Romania in the future. The research method used in the quantitative study was the sample survey, using the online questionnaire as a data collection tool. The questionnaire included a formalized set of 54 questions, being specially designed to generate a new structural model starting from the Unified Theory for Acceptance and Use of Technology (UTAUT) elements. A total of 416 respondents provided complete and useful answers for this research. The results of the study showed that the endogenous factor intrinsically motivated significantly and strongly affected the intention of managers to use IoT solutions in professional activity compared to the variable of extrinsic motivation whose action remains insignificant. At the same time, the effect of the intrinsic motivation variable was mediated by the significant influence of the endogenous extrinsic motivation factor. The implications of this study are multiple for both managers and researchers. The originality of this article lies in the empirical part of the research, which, by using a quantitative method based on the questionnaire, provides important information on the impact of the motivational spectrum on the acceptance and use of IoT solutions by managers in the next period to achieve new performance, both personal and professional.
Mirela Cătălina Tűrkeș; Sorinel Căpușneanu; Dan Ioan Topor; Adela Ioana Staraș; Mihaela Ștefan Hint; Laurentiu Florentin Stoenica. Motivations for the Use of IoT Solutions by Company Managers in the Digital Age: A Romanian Case. Applied Sciences 2020, 10, 6905 .
AMA StyleMirela Cătălina Tűrkeș, Sorinel Căpușneanu, Dan Ioan Topor, Adela Ioana Staraș, Mihaela Ștefan Hint, Laurentiu Florentin Stoenica. Motivations for the Use of IoT Solutions by Company Managers in the Digital Age: A Romanian Case. Applied Sciences. 2020; 10 (19):6905.
Chicago/Turabian StyleMirela Cătălina Tűrkeș; Sorinel Căpușneanu; Dan Ioan Topor; Adela Ioana Staraș; Mihaela Ștefan Hint; Laurentiu Florentin Stoenica. 2020. "Motivations for the Use of IoT Solutions by Company Managers in the Digital Age: A Romanian Case." Applied Sciences 10, no. 19: 6905.
Technological innovation evolves through the use of information systems and this study highlights the intentions of using accounting platforms by conducting a quantitative study on sustainability and its social influence. The purpose of this study is to investigate the factors that influence the acceptance and use by company managers of accounting platforms available online by developing the unified theory of acceptance and use of technology (UTAUT) construct model. The research method used in the quantitative study was the sample survey, using the online questionnaire as a data collection tool. A number of 401 companies provided complete and useful answers to this research. The major contributions of the research were the use of two variables considered significant in the study: perceived credibility (PC) and perception of risk (PR). The results of the study showed that performance expectancy (PE), social influence (SI), and perceived risk (PR) have a positive influence on the intention to use the accounting platforms available online, while perceived credibility shows a much more significant and stronger influence.
Gary Cokins; Ionica Oncioiu; Mirela Türkeș; Dan Topor; Sorinel Căpuşneanu; Carmen Paștiu; Delia Deliu; Alina Solovăstru. Intention to Use Accounting Platforms in Romania: A Quantitative Study on Sustainability and Social Influence. Sustainability 2020, 12, 6127 .
AMA StyleGary Cokins, Ionica Oncioiu, Mirela Türkeș, Dan Topor, Sorinel Căpuşneanu, Carmen Paștiu, Delia Deliu, Alina Solovăstru. Intention to Use Accounting Platforms in Romania: A Quantitative Study on Sustainability and Social Influence. Sustainability. 2020; 12 (15):6127.
Chicago/Turabian StyleGary Cokins; Ionica Oncioiu; Mirela Türkeș; Dan Topor; Sorinel Căpuşneanu; Carmen Paștiu; Delia Deliu; Alina Solovăstru. 2020. "Intention to Use Accounting Platforms in Romania: A Quantitative Study on Sustainability and Social Influence." Sustainability 12, no. 15: 6127.
The paper deals with the environmental costs (EC) in the electrical equipment industry by using environmental accounting as a strategic instrument for controlling the economic entity (EE). The novelty of the study consists of integrating a mathematical model in environmental management accounting (EMA), starting from the identification of the types of waste generated by the production flow and the interaction between the production activity and the environment, which results in determining the EC per entity. The research also analyzes the dependence between the resulting waste and the volume of production by categories. The usefulness of determining these dependencies leads to the identification of the product categories with a significant influence on the EC. The study is useful for developing an environmentally sustainable accounting system within entities in the electrical equipment industry because based on the mathematical model, products that generate large quantities of waste can be identified, allowing the outline of managerial strategies to reviewing production technologies, in order to optimize the products and reduce the quantities of waste generated.
Sorinel Capusneanu; Dan Ioan Topor; Mihaela Stefan Hint; Constantin Aurelian Ionescu; Mihaela Denisa Coman; Liliana Paschia; Nicoleta Luminita Gudanescu Nicolau; Oana Raluca Ivan. MATHEMATICAL MODEL FOR IDENTIFYING AND QUANTIFYING THE OVERALL ENVIRONMENTAL COST. Journal of Business Economics and Management 2020, 21, 1307 -1328.
AMA StyleSorinel Capusneanu, Dan Ioan Topor, Mihaela Stefan Hint, Constantin Aurelian Ionescu, Mihaela Denisa Coman, Liliana Paschia, Nicoleta Luminita Gudanescu Nicolau, Oana Raluca Ivan. MATHEMATICAL MODEL FOR IDENTIFYING AND QUANTIFYING THE OVERALL ENVIRONMENTAL COST. Journal of Business Economics and Management. 2020; 21 (5):1307-1328.
Chicago/Turabian StyleSorinel Capusneanu; Dan Ioan Topor; Mihaela Stefan Hint; Constantin Aurelian Ionescu; Mihaela Denisa Coman; Liliana Paschia; Nicoleta Luminita Gudanescu Nicolau; Oana Raluca Ivan. 2020. "MATHEMATICAL MODEL FOR IDENTIFYING AND QUANTIFYING THE OVERALL ENVIRONMENTAL COST." Journal of Business Economics and Management 21, no. 5: 1307-1328.
The concept of sustainability reporting has been addressed by experts worldwide and is defined as the process of communicating the social and environmental effects of the economic actions of organizations to special interest groups within society in general. The main purpose of this research was to identify and analyze the opinions of the real benefits obtained by large companies in Romania following the elaboration of sustainability reports and their contribution to the development of a sustainable economy. A quantitative marketing research was carried out on the sample randomly extracted from a target community of the largest 5750 companies across 35 counties that were active in strategic priority areas of Romania. Both explicitly and implicitly, the research resulted in essential aspects related to the correlation of the sustainability strategy with sustainability reporting, how sustainable development goals contribute to improving all of the processes included in the integrated company management system, how the internal and external benefits can contribute to increasing economic, social, and environmental performance, and building sustainable relationships with shareholders, employees, and stakeholders. In addition, the findings show that aligning a sustainability strategy with a global business strategy and including sustainability reporting requirements (non-financial) are important concerns at the level of the top companies in Romania.
Anca Gabriela Petrescu; Florentina Raluca Bîlcan; Marius Petrescu; Ionica Holban Oncioiu; Mirela Cătălina Türkeș; Sorinel Capusneanu. Assessing the Benefits of the Sustainability Reporting Practices in the Top Romanian Companies. Sustainability 2020, 12, 3470 .
AMA StyleAnca Gabriela Petrescu, Florentina Raluca Bîlcan, Marius Petrescu, Ionica Holban Oncioiu, Mirela Cătălina Türkeș, Sorinel Capusneanu. Assessing the Benefits of the Sustainability Reporting Practices in the Top Romanian Companies. Sustainability. 2020; 12 (8):3470.
Chicago/Turabian StyleAnca Gabriela Petrescu; Florentina Raluca Bîlcan; Marius Petrescu; Ionica Holban Oncioiu; Mirela Cătălina Türkeș; Sorinel Capusneanu. 2020. "Assessing the Benefits of the Sustainability Reporting Practices in the Top Romanian Companies." Sustainability 12, no. 8: 3470.
This chapter illustrates some aspects of sustainability balanced scorecard and its implementation within an economic entity in the aluminum industry. The main objectives of this chapter are to present balanced scorecard and integrate the fifth pillar into sustainability balanced scorecard, including some of its considerations and challenges. The authors identify the causes of SBSC appearance and its conceptual-evolving treatments, some considerations stemming from the practical experience of specialists, but also some current and future challenges. The focus is on the implementation of the SBSC within an economic entity in the aluminum industry by presenting an original case study. It highlights the steps taken in designing and presenting the SBSC, including the architecture of the strategic sustainability map used to translate the strategic objectives of the entity and the performance indicators. Through the authors' contribution, a new conceptual-empirical framework is created to consider debate and aspects of sustainability encountered in the business environment around the world.
Gary Cokins; Sorinel Căpușneanu. Management Accounting. Handbook of Research on Climate Change and the Sustainable Financial Sector 2020, 1 -26.
AMA StyleGary Cokins, Sorinel Căpușneanu. Management Accounting. Handbook of Research on Climate Change and the Sustainable Financial Sector. 2020; ():1-26.
Chicago/Turabian StyleGary Cokins; Sorinel Căpușneanu. 2020. "Management Accounting." Handbook of Research on Climate Change and the Sustainable Financial Sector , no. : 1-26.
This chapter highlights the results of a transversal study on the influences of managers' decisions on sustainable business models. The objectives of this chapter are presentation of business models and sustainable business models and a study on the influences of managers' decisions on the use of sustainable business models. Based on the internal and international literature, the authors present the concepts of business models and sustainable business models as well as their typology. The types of sustainable business models are presented. The case study is focused on presenting the influences of managerial decisions on the sustainable business models of SMEs. Thus, through the authors' contribution, a new theoretical and empirical framework is created, which facilitates the identification of new ideas, themes, and debates of other aspects encountered in business and sustainable business models.
Mirela-Cătălina Turkeș; Dan Ioan Topor; Sorinel Căpușneanu; Dana Maria (Oprea) Constantin. Sustainable Business Practices and Their Influence on Manager Decisions. Handbook of Research on Climate Change and the Sustainable Financial Sector 2020, 138 -167.
AMA StyleMirela-Cătălina Turkeș, Dan Ioan Topor, Sorinel Căpușneanu, Dana Maria (Oprea) Constantin. Sustainable Business Practices and Their Influence on Manager Decisions. Handbook of Research on Climate Change and the Sustainable Financial Sector. 2020; ():138-167.
Chicago/Turabian StyleMirela-Cătălina Turkeș; Dan Ioan Topor; Sorinel Căpușneanu; Dana Maria (Oprea) Constantin. 2020. "Sustainable Business Practices and Their Influence on Manager Decisions." Handbook of Research on Climate Change and the Sustainable Financial Sector , no. : 138-167.
This chapter presents the evolution and perspectives of management accounting in the digital economy. The main objectives of this chapter are to present the different conceptual approaches of the digital economy and Industry 4.0, the B20 pillars and their impact on the management accounting, the role of management accounting and of the management accountant in the new economy, forecasts and solutions regarding the adaptation of the management accounting to the digital economy, and cost management of the implementation of innovative information technology. All aspects presented are based on national and international professional studies and attempt to present the current state of the themes addressed. The chapter ends with the author's conclusions regarding management accounting in the digital economy. Through the authors' contribution, the chapter offers perspectives and solutions to increase knowledge to implement information technologies and adapt accounting management to these innovative waves.
Sorinel Căpușneanu; Dan Ioan Topor; Dana Maria (Oprea) Constantin; Andreea Marin-Pantelescu. Management Accounting in the Digital Economy. Sustainable and Responsible Entrepreneurship and Key Drivers of Performance 2020, 156 -176.
AMA StyleSorinel Căpușneanu, Dan Ioan Topor, Dana Maria (Oprea) Constantin, Andreea Marin-Pantelescu. Management Accounting in the Digital Economy. Sustainable and Responsible Entrepreneurship and Key Drivers of Performance. 2020; ():156-176.
Chicago/Turabian StyleSorinel Căpușneanu; Dan Ioan Topor; Dana Maria (Oprea) Constantin; Andreea Marin-Pantelescu. 2020. "Management Accounting in the Digital Economy." Sustainable and Responsible Entrepreneurship and Key Drivers of Performance , no. : 156-176.
This chapter presents, in a descriptive manner, the interrelation of the sustainability reporting concepts and the sustainability disclosure through internal and external stakeholders. The main objectives of this chapter are approaching the disclosure of environmental information, presenting the views of the stakeholders on the content and format of environmental reporting. The factors underlying the disclosure of the environmental information and the impact of these, including the views stakeholders on the content and presentation format of the environmental reporting, are presented and analyzed. A case study is also presented in order to highlight the disclosure and presentation of the environmental report of an industrial entity and the importance of the accounting information provided. This chapter brings a theoretical contribution to expand the knowledge on the environmental disclosure and reporting approaches. The authors' approaches remain open to the expansion of these issues at both national and international level and both in the academia and business area.
Dana Maria (Oprea) Constantin; Dan Ioan Topor; Sorinel Căpușneanu; Alexandru Lucian Manole. Sustainability Reporting. Handbook of Research on Climate Change and the Sustainable Financial Sector 2020, 92 -117.
AMA StyleDana Maria (Oprea) Constantin, Dan Ioan Topor, Sorinel Căpușneanu, Alexandru Lucian Manole. Sustainability Reporting. Handbook of Research on Climate Change and the Sustainable Financial Sector. 2020; ():92-117.
Chicago/Turabian StyleDana Maria (Oprea) Constantin; Dan Ioan Topor; Sorinel Căpușneanu; Alexandru Lucian Manole. 2020. "Sustainability Reporting." Handbook of Research on Climate Change and the Sustainable Financial Sector , no. : 92-117.
This chapter provides a business perspective on the policies and benefits provided by implementing environmental managerial accounting in various areas of activity. The main objectives of this chapter are to present the evolution of the EMA and its policies, business analyses carried out by specialists, including the benefits of implementing the EMA. All of these objectives are transposed into a case study based on the ABC method performed at an energy company. The implementation steps specific to the ABC method are presented by establishing the list of main activities, cost drivers, allocation of indirect costs, and determining unit costs. The theoretical aspects presented the basic national and international studies in the literature. The case study is based on data obtained from the energy company. The chapter ends with the authors' conclusions on the benefits of implementing EMA/ABC. This chapter contributes to the expansion of the theoretical and empirical framework of EMA and the methods used to implement it within various business companies.
Sorinel Căpușneanu; Dan Ioan Topor; Dana Maria (Oprea) Constantin; Alexandru Lucian Manole; Mihaela Stefan Hint. Environmental Management Accounting. Handbook of Research on Climate Change and the Sustainable Financial Sector 2020, 27 -51.
AMA StyleSorinel Căpușneanu, Dan Ioan Topor, Dana Maria (Oprea) Constantin, Alexandru Lucian Manole, Mihaela Stefan Hint. Environmental Management Accounting. Handbook of Research on Climate Change and the Sustainable Financial Sector. 2020; ():27-51.
Chicago/Turabian StyleSorinel Căpușneanu; Dan Ioan Topor; Dana Maria (Oprea) Constantin; Alexandru Lucian Manole; Mihaela Stefan Hint. 2020. "Environmental Management Accounting." Handbook of Research on Climate Change and the Sustainable Financial Sector , no. : 27-51.
This chapter aims to synthesize some of the current issues of the circular economy and circular business models. Based on the international literature, the chapter highlights aspects such as the conceptual theoretical approaches of the circular economy and circular business models, interconnecting the principles of the circular economy, the difference between the linear and the circular economy, the circular economy and the sustainable development, the supply chain within the circular economy, possible business models of the circular economy, advantages and limitations in the successful implementation of the circular economy and supporting sustainability, other aspects of the circular economy and sustainability. The covered topics are based on the studies conducted by specialists and also present some author opinions on the sustainable development and circular economy. The chapter ends with the authors' conclusions on the impact of the circular economy and circular business models in the actual ecological context, launching possible future research topics for specialists.
Dana Maria (Oprea) Constantin; Sorinel Căpușneanu; Dan Ioan Topor; Hassan Danial Aslam. Circular Economy and Circular Business Models in the Actual Global Ecological Context. Handbook of Research on Climate Change and the Sustainable Financial Sector 2020, 178 -197.
AMA StyleDana Maria (Oprea) Constantin, Sorinel Căpușneanu, Dan Ioan Topor, Hassan Danial Aslam. Circular Economy and Circular Business Models in the Actual Global Ecological Context. Handbook of Research on Climate Change and the Sustainable Financial Sector. 2020; ():178-197.
Chicago/Turabian StyleDana Maria (Oprea) Constantin; Sorinel Căpușneanu; Dan Ioan Topor; Hassan Danial Aslam. 2020. "Circular Economy and Circular Business Models in the Actual Global Ecological Context." Handbook of Research on Climate Change and the Sustainable Financial Sector , no. : 178-197.
Big data analytics can add value and provide a new perspective by improving predictive analysis and modeling practices. This research is centered on supply-chain management and how big data analytics can help Romanian supply-chain companies assess their experience, strategies, and professional capabilities in successfully implementing big data analytics, as well as assessing the tools needed to achieve these goals, including the results of implementation and performance achievement based on them. The research method used in the quantitative study was a sampling survey, using a questionnaire as a data collection tool. It included closed questions, measured with nominal and ordinal scales. A total of 205 managers provided complete and useful answers for this research. The collected data were analyzed with the Statistical Package for the Social Sciences (SPSS) package using frequency tables, contingency tables, and main component analysis. The major contributions of this research highlight the fact that companies are concerned with identifying new statistical methods, tools, and approaches, such as cloud computing and security technologies, that need to be rigorously explored.
Ionica Oncioiu; Ovidiu Constantin Bunget; Mirela Cătălina Türkeș; Sorinel Capusneanu; Dan Ioan Topor; Attila Szora Tamaș; Ileana-Sorina Rakoș; Mihaela Ștefan Hint. The Impact of Big Data Analytics on Company Performance in Supply Chain Management. Sustainability 2019, 11, 4864 .
AMA StyleIonica Oncioiu, Ovidiu Constantin Bunget, Mirela Cătălina Türkeș, Sorinel Capusneanu, Dan Ioan Topor, Attila Szora Tamaș, Ileana-Sorina Rakoș, Mihaela Ștefan Hint. The Impact of Big Data Analytics on Company Performance in Supply Chain Management. Sustainability. 2019; 11 (18):4864.
Chicago/Turabian StyleIonica Oncioiu; Ovidiu Constantin Bunget; Mirela Cătălina Türkeș; Sorinel Capusneanu; Dan Ioan Topor; Attila Szora Tamaș; Ileana-Sorina Rakoș; Mihaela Ștefan Hint. 2019. "The Impact of Big Data Analytics on Company Performance in Supply Chain Management." Sustainability 11, no. 18: 4864.
Due to environmental considerations, environmental sustainability has become the main target of contemporary organizations, which has a direct influence on increasing their performance. The purpose of this study was to present the efficiency of green business process optimization for the performances of mining entities. Quantitative research was carried out on a sample of 209 people in an economic entity in the mining industry. The results of the study indicated real possibilities to achieve the objectives set in the research undertaken. Using business process management, the authors examined how green business processes can be optimized in a Romanian mining entity. The main results determined the degree of pollution from suspended and sedimentary dust particles due to coal production from the mining entity that was studied. Moreover, the present research proved that certain key environmental indicators underlie the performance and optimization of green business processes. The practical implications of this study are to respect and continually improve the management of the processes of activities, to reduce the costs of depollution and increase the performances.
Ionica Oncioiu; Sorinel Capusneanu; Dana-Maria Oprea Constantin; Mirela Cătălina Türkeș; Dan Ioan Topor; Florentina Raluca Bîlcan; Anca Gabriela Petrescu. Improving the Performance of Entities in the Mining Industry by Optimizing Green Business Processes and Emission Inventories. Processes 2019, 7, 543 .
AMA StyleIonica Oncioiu, Sorinel Capusneanu, Dana-Maria Oprea Constantin, Mirela Cătălina Türkeș, Dan Ioan Topor, Florentina Raluca Bîlcan, Anca Gabriela Petrescu. Improving the Performance of Entities in the Mining Industry by Optimizing Green Business Processes and Emission Inventories. Processes. 2019; 7 (8):543.
Chicago/Turabian StyleIonica Oncioiu; Sorinel Capusneanu; Dana-Maria Oprea Constantin; Mirela Cătălina Türkeș; Dan Ioan Topor; Florentina Raluca Bîlcan; Anca Gabriela Petrescu. 2019. "Improving the Performance of Entities in the Mining Industry by Optimizing Green Business Processes and Emission Inventories." Processes 7, no. 8: 543.
Andreea Marin-Pantelescu; Laurentiu Tachiciu; Sorinel Capusneanu; Dan Ioan Topor. Role of Tour Operators and Travel Agencies in Promoting Sustainable Tourism. www.amfiteatrueconomic.ro 2019, 21, 1 .
AMA StyleAndreea Marin-Pantelescu, Laurentiu Tachiciu, Sorinel Capusneanu, Dan Ioan Topor. Role of Tour Operators and Travel Agencies in Promoting Sustainable Tourism. www.amfiteatrueconomic.ro. 2019; 21 (52):1.
Chicago/Turabian StyleAndreea Marin-Pantelescu; Laurentiu Tachiciu; Sorinel Capusneanu; Dan Ioan Topor. 2019. "Role of Tour Operators and Travel Agencies in Promoting Sustainable Tourism." www.amfiteatrueconomic.ro 21, no. 52: 1.
Considering the worldwide evolutionary stage of Industry 4.0, this study wants to fill in a lack of information and decision-making, trying to answer a question about the level of preparation of Romanian Small and Medium-sized Enterprises (SMEs) regarding the implementation of the new technology. The main purpose of this article is to identify the opinions and perceptions of SME managers in Romania on the drivers and barriers of implementing Industry 4.0 technology for business development. The research method used in the study was analyzed by sampling using the questionnaire as a data collection tool. It includes closed questions, measured with a nominal and orderly scale. 176 managers provided complete and useful answers to this research. The collected data were analyzed with the Statistical Package for the Social Sciences (SPSS) package using frequency tables, contingency tables, and main component analysis. Major contributions from research have highlighted the fact that Romania is in a full transition process from industry 2.0 to industry 4.0. There was also a high level of knowledge of the new Industry 4.0 technology, and a desire to implement it in the Romanian SMEs, as well as the low level of resources needed to implement it.
Mirela Cătălina Türkeș; Ionica Oncioiu; Hassan Danial Aslam; Andreea Marin-Pantelescu; Dan Ioan Topor; Sorinel Căpușneanu. Drivers and Barriers in Using Industry 4.0: A Perspective of SMEs in Romania. Processes 2019, 7, 153 .
AMA StyleMirela Cătălina Türkeș, Ionica Oncioiu, Hassan Danial Aslam, Andreea Marin-Pantelescu, Dan Ioan Topor, Sorinel Căpușneanu. Drivers and Barriers in Using Industry 4.0: A Perspective of SMEs in Romania. Processes. 2019; 7 (3):153.
Chicago/Turabian StyleMirela Cătălina Türkeș; Ionica Oncioiu; Hassan Danial Aslam; Andreea Marin-Pantelescu; Dan Ioan Topor; Sorinel Căpușneanu. 2019. "Drivers and Barriers in Using Industry 4.0: A Perspective of SMEs in Romania." Processes 7, no. 3: 153.
This chapter illustrates some aspects of the theoretical and practical implications of TA for optimizing the profit of an entity. The main objectives of this chapter are to present a comparative analysis of the managerial implications between throughput accounting and some managerial accounting methods, hybridization attempts with other methods, as well as its advantages and limitations in the current context of implementation and profit optimization an economic entity. Based on the literature, the authors present the main approaches and the historical evolution of the throughput accounting, the principles of TA and TOC, as well as a comparative analysis between traditional accounting and TA. The chapter ends with the authors' conclusions on throughput accounting and its implications on management accounting methods, opening up new directions of future research aimed at highlighting various theoretical and methodological aspects encountered in academia or business environment.
Sorinel Căpușneanu; Dan Ioan Topor; Mirela Cătălina Turkeș; Ileana-Sorina Rakoș; Mirela Cătălina Türkeș. Throughput Accounting. Handbook of Research on Climate Change and the Sustainable Financial Sector 2019, 27 -56.
AMA StyleSorinel Căpușneanu, Dan Ioan Topor, Mirela Cătălina Turkeș, Ileana-Sorina Rakoș, Mirela Cătălina Türkeș. Throughput Accounting. Handbook of Research on Climate Change and the Sustainable Financial Sector. 2019; ():27-56.
Chicago/Turabian StyleSorinel Căpușneanu; Dan Ioan Topor; Mirela Cătălina Turkeș; Ileana-Sorina Rakoș; Mirela Cătălina Türkeș. 2019. "Throughput Accounting." Handbook of Research on Climate Change and the Sustainable Financial Sector , no. : 27-56.