In an era characterized by rapid changes and uncertainty, organizational resilience emerges as a critical factor for the survival and prosperity of businesses. Confronted with a progressively volatile and unpredictable organizational landscape, an organization’s capacity to swiftly and effectively address challenges and adapt to changes becomes indispensable. This paper investigates the role of strategic human resource management (SHRM) practices and organizational culture (OC) in enhancing organizational resilience (OR). The research employed a questionnaire distributed to 501 employees within public institutions, with data analysis conducted using structural equation modeling. The study assesses the direct effects of SHRM practices on organizational resilience while also investigating the mediating effects of organizational culture on the relationship between these practices and resilience. The primary findings highlight both the direct and indirect impacts of SHRM practices on organizational resilience. The study underscores the importance of adopting an integrated approach, wherein SHRM practices and organizational culture are strategically aligned to bolster organizational resilience and secure sustainable success in a dynamic and turbulent organizational landscape.

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 improve organizational performance and the vector of sustainability to cope with the uncertainty produced by the economic crisis.

The role of human resources as a change agent in the organizational change process holds great importance. Hence, it is crucial to identify ways human resources can support change. This paper investigates the direct and indirect relationships between human resource management (HRM) practices and organizational performance, as well as the mediating role of the organizational change process in these relationships. The proposed model integrates primary HRM practices, organizational change components, organizational performance, employee retention, and organizational abandonment. We collected data to evaluate the relationships between the model variables through a survey questionnaire applied to 441 Romanian employees in the healthcare industry. The paper used structural equation modeling to test the model’s validity and hypotheses. The results show that HRM practices directly impact organizational performance and have a mediated impact through the organizational change process. Additionally, the direct and mediating effects are consistent, and healthcare employers consider appropriate HRM practices and effective management of the organizational change process as essential drivers to achieve superior performance. The empirical findings provide valuable insights for government policymakers, stakeholders, and health managers on how suitable HRM practices can influence organizational performance.

In recent decades, digital transformation and sustainability have become two crucial aspects of economic and social development in the European Union (EU), improving government tax collection and other government incomes. This paper investigates the interplay between digital transformation and sustainability and their impact on total general government revenue (TGGR) in the European Union (EU). The study uses quantitative research methods to analyze relationships among variables, including artificial neural networks and cluster analyses. The variables considered in this research are the Digital Economy and Society Index (DESI), the Sustainable Development Goals (SDG) index, and TGGR. Our findings reveal intricate connections between digital transformation, sustainability, and TGGR across EU member states. The DESI score measures the level of digitalization within each country, while the SDG Index assesses sustainability performance. The study demonstrates that countries with higher DESI scores tend to experience increased TGGR, indicating that a more robust digital economy contributes positively to government revenue, among other elements. The research identifies clusters of EU member states with similar patterns of digital transformation, sustainability, and TGGR. These clusters highlight challenges and opportunities, guiding policymakers in tailoring strategies to boost digitalization and government revenue sustainably.

In the contemporary digital era, emerging digital technologies are rapidly transforming society and the economy, offering considerable potential for addressing global challenges tied to sustainable development. This study investigates the influence of key digital technologies, including artificial intelligence, big data, cloud computing, the Internet of Things, and autonomous robots, on achieving the Sustainable Development Goals within European Union countries. This study uses artificial neural network analysis and cluster analysis to examine patterns of technology adoption and their measurable impacts on the Sustainable Development Goals based on a dataset covering technology adoption and sustainable development metrics across EU member states. The findings reveal that artificial intelligence, Big Data, and cloud computing have a substantial effect on the progress toward the Sustainable Development Goals. At the same time, the influence of the internet of things and autonomous robots remains moderate at this stage. Cluster analysis underscores the importance of a coordinated digital strategy and targeted policies for integrating these technologies to maximize their benefits while managing associated risks. This study contributes to the field by providing an empirical groundwork for understanding the role of digital technologies in sustainable development.

The exponential trend of digital technologies, doubled by the mobility restrictions imposed during the COVID-19 pandemic, caused a paradigm shift in traditional economic models. Digital transformation has become increasingly common in all types of organizations and affects all activities. Organizations have adopted digital technologies to increase efficiency and effectiveness in management, marketing, and accounting. This paper aims to assess the impact of digital transformation on project management, marketing, and decision-making processes in users’ perceptions. The study begins with theoretical research on the digitalization of management and accounting information systems and conducts an empirical investigation based on a questionnaire. First, the paper assesses users’ perceptions of implementing digital technologies. The answers of 442 professionals from project management, marketing, and decision making were processed using structural equation modeling. The results show that users’ acceptance of digitalization is higher in decision making due to the significant contribution of artificial intelligence in repetitive decision making. Project management and marketing also benefit from digitalization, yet non-repetitive activities remain mainly the responsibility of the human factor.