The configuration of economic development, through complexity, rhythm, and amplitude, imposed Industry 4.0 as a new industrial paradigm characterized by advanced digitalization and automation. Appropriate behavior of organizations from a sustainable perspective and the expansion of performance evaluations by considering economic–financial, social, and environmental aspects supposed the reconsideration of the role of accounting in reporting, advice on risk management, and determination of organizational policies. The application of digital technologies in sustainability accounting and reporting requires mapping the attributes of Industry 4.0 and the collection, processing, and reporting of financial and non-financial information. The purpose of this research consists of a correlative analysis of the impact of sustainable development constraints and Industry 4.0 on sustainability accounting and reporting. To collect information, we developed a semi-structured questionnaire, distributed to the members of The Romanian Chamber of Fiscal Consultants. The data have been processed using correlation and regression analysis. The odds of achieving a higher quality of information provided to stakeholders are greater for those interested in digital transformation, sustainable accounting and reporting digitization, while ensuring data protection and security. In the case of cloud computing users, the digitalization of sustainability accounting and reporting were identified as key factors in the process.

Improving employee performance is one of the main levers for companies to achieve their goals. The detachment of work from place is a growing trend, affecting the performance levels of both employees and employers. The purpose of this research was to assess job satisfaction in telework conditions, based on areas considered decisive and evaluated by specific items. To this end, an opinion questionnaire was created, the information was processed with correlation analysis and regression analysis. This study showed that job satisfaction in telework is associated with higher skills, autonomy, and a favorable organizational climate, but also with a higher level of emotional exhaustion generated by constant access to work, as well as the lack of relationships and mentoring. We found a statistically significant positive link between competencies, autonomy, organizational climate, and job satisfaction. Significant differences were observed in the perception of job satisfaction with respect to the gender dimension, as well as between employees of various age categories.

The COVID-19 pandemic gives us the largest telework experiment ever conducted globally, that will most likely leave visible and lasting marks on the organization of the labor market in the future. The purpose of this approach is to investigate the wellbeing from the social and emotional perspective of the individual, considering relevant relational communication, emotional dimension, work intensity, organization, autonomy and work–life balance, customized in the context of teleworking. The information was collected using a semi-structured questionnaire. The wellbeing assessment was performed based on the correlation analysis and the regression analysis. The results of the studies reveal that the existence of adequate communication and work–life balance ensure the wellbeing of telework employees, while the increase in work intensity degrades it. Furthermore, good communication moderates the relationship between organizational skills and wellbeing. The comparative analysis of wellbeing in relation to the explanatory variables considered by including the gender and age perspective reveals the existence of different configurations, with specific signs and statistical meanings.

In the electronics sector, artificial intelligence (AI) has grown into a disruptive force that is changing how humans engage with technology and creating new opportunities. AI is expanding the capabilities of electronic devices, granting them higher intelligence, increased intuitiveness, and the ability to comprehend and react to human behavior. The purpose of this approach is to highlight the knowledge structure in artificial intelligence application in agriculture and its challenges within the European Union. A bibliometric analysis was conducted, distinguishing the following items as the main research themes: agriculture 4.0; advanced monitoring and controlling strategies in intelligent agriculture; the automation of agriculture by including practices such as cloud computing, Internet of Things (IoT), big data, blockchain, robotics and AI, information security; new skills, and responsible leadership. The regression analysis revealed that the employers’ assumption of responsibility, by ensuring opportunities for training and development of digital skills, determines the growth of added value (0.013) and its rate (0.0003). Enhancing labor productivity depends on Internet access for the integration of technologies based on artificial intelligence (1.343). An increasing employment rate of low-skilled people affects agricultural production (0.0127). The contributions of this two-dimensional approach consist in supporting the integration of digital technology in agriculture as a condition for achieving the goals of sustainable development.

The introduction of quality, performance, and social responsibility systems in organizations that are open to learn and wish to permanently improve their activity ensures the sustainable development of those organizations. The purpose of this research is to investigate the characteristics of these three systems in order to identify the common impact areas and the existing interrelations, which would be able to facilitate an integrated approach and create an understanding of equifinalities at the organizational level. Moreover, such an integrated approach highlights the role of economic and financial analysis in the assessment of the quantifiable aspects and the direction in the assessment of the non-quantifiable ones. Through this, we intend to obtain a possible configuration for an integrated quality–performance–social responsibility approach applied to 11 entities in different Romanian health resorts recognized for their natural healing factors. The research was structured on two levels: one addressing the phenomenological approach and one dedicated to the application of the European Foundation for Quality Management. The research presents economic and financial data that are the processed results of a social survey regarding customer satisfaction as well as information from reports provided by internal and financial audit missions. The conclusions of our results reveal three distinct situations: low quality, reduced performance, and stakeholder dissatisfaction; low quality, high performance, and partial stakeholder satisfaction; and appropriate quality, high performance, and adequate stakeholder satisfaction.