Young people from Generation Z are a subject of analysis for researchers because they will prevail in the labor market as successors of the Millennial generation. Taking into account the imprint that digitization has left on the behavior of Generation Z, our research aims to analyze how young people manifest their entrepreneurial intention and, mainly, how the “Me generation” perceives entrepreneurship both as a means by which they manifest their desire to control their behavior and as a factor that contributes to their social inclusion. Therefore, based on the bottom-up spillover theory, we propose to analyze the moderating effect of gender and the mediating effect of self-efficacy on the relationship between social inclusion and entrepreneurial intention. Using a quantitative research approach and a sample of 781 representatives of Generation Z, we demonstrate that social inclusion is an essential factor for Generation Z. The findings prove that Generation Z manifests a strong desire for social inclusion, which influences entrepreneurial intention, and that gender moderates this relationship. Finally, the originality of our research consists of the empirical identification of the synergy between entrepreneurial intention, self-efficacy, and the desire for social inclusion of Generation Z.

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.