This study explores how different factors affect tax compliance behavior among Romanian individual taxpayers. By unpacking tax compliance into nine drivers—tax system fairness, trust in government and tax authorities, efficiency, and transparency of government spending, knowledge of tax legislation, tax legislation simplicity, personal financial constraints, personal ethics, and moral standards, the social environment, and coercive measures—this study develops clear-cut paths of the drivers of tax compliance from the perspective of a developing country. The proposed research hypotheses were tested with a sample of 402 individual taxpayers and quantitative data analysis was carried out using partial least squares-structural equation modeling. The results showed that seven drivers (tax system fairness, trust in government and tax authorities, knowledge of tax legislation, personal financial constraints, coercive measures, moral standards, and tax legislation simplicity) were significant factors that increase the likelihood of tax compliance among individual taxpayers. Our findings are expected to provide tax authorities and governments new insights on tax compliance behavior that enable them to develop fiscal methods, strategies, policies, and legal measures tailored to local context, and constraints.

The purpose of this research was to analyze how different effects of the COVID pandemic, expressed through pandemic accentuated occupational stress, perceived job insecurity, occupational safety and health perception and perceived organizational effectiveness, may impact turnover intentions of the personnel in the hospitality industry. Our research team designed an online questionnaire which was analyzed with network analysis to depict the relationship between factors, and, then, a confirmatory factor analysis was employed to confirm the distribution of the items to the envisaged five factors. Based on a sample of 324 randomized Romanian hospitality industry staff, the results of our cross-sectional study revealed that occupational safety and health perception, perceived organizational effectiveness and perceived job insecurity in the pandemic accentuated occupational stress to indirectly and significantly impact hospitality industry staff turnover intentions (TI). The results indicated that, while the total effect of PAOS on TI was significant, the direct effect was still significant, while all three mediators remained significant predictors. Overall, mediators partially mediated the relationship between PAOS and TI, indicating that employees with low scores on occupational safety and health perception (OSHP), and perceived organizational effectiveness (POE) and high scores on perceived job insecurity (PJI) were more likely to have higher levels of TI turnover intentions.

The rapid advancement of Big Data and artificial intelligence (AI) has significantly transformed management accounting practices, necessitating a reevaluation of job profiles and skill-sets required for professionals in this field. This study explores managerial accounting practices in Romanian contexts, examining how digital technology aligns with competitive strategy, managerial efficiency, human resources constraints, and limited resources constraints. Grounded in technology determinism and the resource-based view theory, this research identifies factors influencing the successful implementation of and challenges associated with managerial accounting practices. A sequential mediation analysis investigates pathways wherein investments in human resources and constraints related to limited resources influence managerial advancement through digital technology and competitive strategy. This study emphasizes digital technologies’ role in optimizing costs, enhancing operational processes, and facilitating strategic decision-making. This study’s conclusions show that, even in situations with limited resources, digital transformation projects greatly improve managerial effectiveness and competitive strategy. The participants included 406 professional accountants from the Romanian accounting community. Practical implications for companies include the necessity for strategic planning in digital implementations to mitigate constraints and capitalize on opportunities for sustainable growth and competitive advantage. This report provides a path to optimize the potential of digital technology and gives practical recommendations for researchers and business leaders.

Stakeholder management researchers have recently put a lot of effort into figuring out why organizations facing extensive pressure respond differently to social responsibilities. In particular, ethics researchers believe that senior management must drive corporate social responsibility since their attitudes toward such issues are so important. In line with this sentiment, our study develops a framework of management power, composed of CEOs’ power and the organizations’ power, and explores how managerial power heterogeneity affects the corporate social responsibility (CSR) performance of a firm. Using sample data from the largest emerging market—China—for the period 2010–2018, we submit that CEOs with structural power and shareholders with the highest concentration tend to show a lower commitment to CSR activities. On the other hand, we recognize that the ownership, expertise, and prestige power of CEOs’, the supervision, monitoring, and political power of the board can improve a firms’ CSR performance. These results are also validated by using a fixed effect model, two stage least square (2-SLS) regression, and the propensity score matching (PSM) technique. Our results imply that the implementation of social policies fundamentally results not only from powerful CEOs, but also from powerful boards and shareholders. Moreover, our study provides useful implications with regard to the social outcomes of power authorized by CEOs and the organizations.

In the contemporary world of work and modern business, the well-being of a company is directly linked with the well-being of its employees, and in this context, the proactive promotion of work-life balance has become more important than ever because it meets the new ideal and is an ongoing challenge through the lens of the younger generation’s age groups. By unpacking worklife balance into five drivers, the present paper aims to explore the recent trends, priorities, and expectations of the modern workforce. The target population was represented by two generations of employees, Millennials and Generation Z, and the research hypotheses were tested using structural equation in SmartPLS. The results of this research aim to enhance the current knowledge base, offering a distinct perspective along with significant findings for employers, managers, recruiters, policymakers, and other nodes of control who can gain insights regarding work-related priorities and expectations.

In the current era, technological advancement has completely changed many facets of our daily lives, such as the workplace, where modern-day companies are compelled to take proactive actions. Employees face the same challenges by shifting their practices from conventional to more innovative ones. This study explores Generation Z and Millennials‘ receptivity to technological advancement and how it impacts their personal and professional lives. By exploring four personalitybased characteristics – optimism, innovation, discomfort, and insecurity – this study develops clear pathways from the perspective of Romanian younger employees. The proposed research hypotheses were tested with a sample of 399 employees, and quantitative data analysis was carried out using partial least squares structural equation modelling. Our findings are expected to provide employers, human resource managers, recruiters, and policymakers with new insights that enable them to develop methods, strategies, policies, and measures tailored to the mentality and behavioural patterns of these specific target groups.