Metaverse research has as its main focus the technology, neglecting the human factor and, implicitly, how the metaverse user perceives this technology, with its strengths and risks. The main objective of our research is to assess the impact that the metaverse has on accountants and how they perceive the advantages and disadvantages of using digital technologies, including the metaverse, and, as a secondary objective, to identify the factors that lead accountants to accept or reject the conduct of activities in the virtual world. We used an integrated theoretical framework combining the Theory of Planned Behavior (TPB) and the Technology Acceptance Model 3 (TAM 3). Data collected online from a sample of 597 accountants were analyzed using structural equation modeling with partial least squares (PLS-SEM) for evaluating the multiple causal relationships between items of variables. Our findings prove that digital technology does not represent a barrier for members of the accounting community to work in virtual space. However, the deficiency of accounting standards tailored to the specifics of digital technologies does not promote transparency or ensure a high level of safety for members of the accounting community in virtual space.

This paper analyzes the macroeconomic evolution of the European Union member states that have adopted the Euro, compared to those that continue to use national currencies, with a specific focus on the Central and Eastern European countries during the period 2018–2024. Using a quantitative and exploratory approach and data provided by Eurostat, the European Central Bank, and the International Monetary Fund, we examined a series of key indicators: interest rates, inflation, GDP per capita, public debt, and foreign direct investment. The results highlight several macroeconomic advantages for Eurozone countries, including lower interest rate volatility and a quicker recovery from inflation, largely due to access to monetary tools such as PEPP and TPI. Non-Euro countries have experienced more severe inflationary episodes and higher financing costs, which have negatively impacted FDI inflows. Although some of these countries, such as Romania and Poland, have recorded solid GDP growth, they remain exposed to structural vulnerabilities and political and economic uncertainties. Correlation analyses confirm significant negative relationships between interest rates, inflation, and FDI levels.