This study examines the key drivers behind the adoption of artificial intelligence (AI) in the accounting profession, emphasizing the influence of AI-related knowledge, personality traits, and professional roles. By applying Decision Tree Regression analysis to survey data from accounting professionals, our research identifies AI knowledge as the strongest determinant of AI adoption, underscoring the importance of expertise in technology acceptance. While personality traits play a secondary role, extraversion and openness emerge as significant factors influencing adoption intentions. The study further explores AI applications in financial auditing, tax compliance, and fraud detection, clarifying the specific accounting domains impacted by AI integration. These findings offer valuable guidance for policymakers, educators, and business leaders aiming to equip the accounting workforce with the necessary skills and mindset to navigate the AI-driven transformation of the profession.

The changes that occur in the labour market due to the recent evolution registered in the field of accounting, led us to initiate a study in which we have as a purpose to analyse the perception that employers and students enrolled in the faculties for accounting from the Western part of our country have regarding the importance of the professional and transversal competencies when they get hired. The research tools used within this research are on the one side grounded on the quiz for data collection, and on the other side the ANOVA method for the analysis of the perception differences found in these two groups discussed upon. The results found in this work represent in the opinion of the authors an important reference mark for the university instruction of the young people who are about to enter the accounting profession, but also for the future employers who are about to interact with them.

In this article, our main aim is to bring in discussion some of the most controversial points debated along the time on the use of the accounting estimates in financial reporting. More important, we have referred to the Exposure Draft recently closed for comment letters, which addressed some points that will follow to be transformed into several amendments to IAS 8. Our discussion is focused, especially on how professionals can make a clear distinction between changes in accounting estimates and changes in accounting policies. We try to underline the trinomial perspective of this subject, as the changes in accounting estimates impact, not only the financial statements, but can generate issues on auditing those estimates, or on using financial information output on the entity valuation models. Additionally, we try to emphasize the essential role of this distinction between changes in accounting estimates and changes in accounting policies.

Apart from the strict elements related to the organization of the work place of the equipment and operated machines, the productivity of an operator or factory is addiction on other elements of ergonomics such as: temperature and relative humidity of the air, speed of air currents, noise level, level vibrations and their directions, CO₂ level, brightness, radiation level, chromatic from the production hall, ambient music and its volume. In this paper we analyzed the influence of light intensity and ambient music on productivity in a clothing section in which 70-80 workers manufacture sports equipment in which dark colours predominate, for children, women and men. Some levels of light intensity were chosen, different from those provided in standards (400 lx for light colours and 700 lx for dark colours), and for ambient music we chose as a volume level, with 5-10 dB above the average noise level in the production hall. We mention that in this section is not used ambient music currently. We mention that all the laboratory equipment used are in the SIProM laboratory, (study, hygiene and labor protection ), within the Faculty of Engineering, and the collective of this study was an interdisciplinary one formed by researchers from the Textile Industry field and a researcher from the Accounting field. Initially, timings were made to determine the execution times for certain technological phases, namely: the overlock machine, the elastic applicator machine and the simple machine, for zipper application. These measurements were made under the usual working conditions in this hall production, for lighting levels of 550-750 lx and without ambient music. At the end of the study, data on labour efficiency were processed and calculations were made regarding labour costs for workers who served the three types of machines. For a complete image of the activity of the entire section, production department, the information was processed for the entire section, both in terms of productivity per worker, for each machine, and the costs for manpower were calculated for the nine weeks of the our study. For a more complete information of the activity of the whole section, the results were extended for the whole section, both in terms of efficiency per worker, for each machine and the costs for the work of the entire group of workers were calculated.

In this paper we compared a classic and an unconventional system for the manufacturing of cotton yarns 100%. For this comparison we analyzed the complexity of classical and unconventional technological lines, the differences between the yarn structures, the fields of use of the yarns, as well as a cost-benefit analysis. From the point of view of the complexity of the technological lines and implicitly of all the necessary adjustments we can say that the technological line for the unconventional system is much easy and shorter. Considering the complexity of technological lines, we can say that the human resources requirement is much lower for unconventional technological lines. For this we realised a comparative calculation of costs for workers and for taxes that an employer has to pay. Starting from the complexity of the technological lines, the unconventional technological line being shorter with two machines, we made a comparative calculation of the energy consumption. The calculations were made for a spinning mill with a production of 4000 t/year, a typical production for a medium size. From the point of view of the production costs and investment effort, we can say that the unconventional system is better, but considering the structure of the yarns we can say that the destinations are different, so the unconventional yarns are better suited to certain products, such as the jeans clothing.