The process of digitalization has become an increasingly prominent concern in contemporary times. Despite the considerable investments made by national governments and international organizations, there remains a limited understanding of the success rate of digitalization initiatives, with only a third of such processes demonstrating notable achievements. The purpose of this study is to identify the main factors influencing the digitalization of managerial processes and the effects they have in the different stages of adoption, implementation, development, and post-implementation of organizational digitization strategies. We classified these factors into distinct categories to find barriers, determinants, challenges, decision-making, influence, risk, and critical success factors. The research analyzed 2590 papers extracted from the Web of Science database. Our methodological approach integrates bibliometric analysis with systematic literature review, following a rigorous 17-step process outlined in the Prisma P methodology 2020. Upon conducting our study, we identified 175 factors influencing digitalization decisions and their outcomes. We structured them by combining the PESTLE analysis, which evaluates external factors, such as politics, economics, socials, technological, legal, and environmental, with analysis of organizational factors, internal, by organizational structure, organizational culture, human resources, internal processes, business strategies, and management skills. The approach of the analysis and interpretation of the results gives the paper originality. The information provided through this research is helpful to practitioners in developing digitalization strategies and researchers as a basis for future studies.

The accelerated transition towards the use of advanced digital technologies in auditing activities leads to a profound reconfiguration of the profession. Traditional models such as Audit 4.0, centered on automation, advanced data analytics, and digitalization, are being surpassed through the adoption of a new paradigm—Audit 5.0—focused on human–machine collaboration, the use of augmented intelligence, and the strengthening of stakeholders’ trust in audit processes. This paper aims to conduct a critical analysis of the most significant challenges generated by this transition for the audit profession and its practitioners, through changes in professional roles and competencies within the auditing field. The methodology employed consists of a conceptual analysis and a scoping review of relevant scientific literature published in recent years. The literature review revels that existing research emphasizes the increasing role of artificial intelligence, while also highlighting the limitations of predominantly technology-driven approachea characteristic of Audit 4.0. The literature on Audit 5.0 remains emergent and requires conceptual systematization. The contribution of this paper lies in proposing a structured overview of the main challenges of Audit 5.0, offering relevant directions for professional practice as well as for future research.

The public order and safety system in Romania has several valences of national importance for which the internal management control mechanisms must be adapted to the general and specific objectives of the entity, so that the institutional needs related to the safety of the citizen and the preservation of a climate of public tranquility are realized at an optimal and continuous level. In this respect, at the managerial level it is analyzed through information, communication and management of certain documents, how to achieve general and specific objectives through planning tools, the degree of achievement of targets, the, performance monitoring, using the resources at hand. Case study was used as qualitative research in order to emphasize the particularities and evolution of performance evaluation in the public order and safety system. Thus, we can talk about the effectiveness of performance that is examined and evaluated in order to provide reasonable assurance that all the objectives of the public entity will be achieved. This study attempts to establish the evolution of performance indicators in the system of public order and safety, from the perspective of legislative changes in the field and the opinion of the authors based on the method of observation on the revolution of the system to the advantage or detriment of the entity. Also, a case study will indicate the results obtained and their evolution reported to the performance indicators at the level of the preventive arrest structure in Bucharest for the period 2019-2023.

Digitalization has become a central theme in the scientific literature dedicated to management consulting, correlated with the transformation of business models, process optimization and adopting new technologies. This article aims to perform a bibliometric analysis on recent research on digitalization in consulting, using the data extracted through the Bibliometrix interface of the RStudio software. The analysis is based on the analysis of 1,342 filtered works in the economic field, out of 3,120 results generated by the Web of Science database, using the search criteria. The research highlights the main thematic trends, prolific authors, relevant sources, and the relationships between concepts. The results show an increasing focus on integrating digital technologies, artificial intelligence, and digital strategies into advisory structures. The article provides an overview of emerging research directions and proposes recommendations for future research in the field.

The lessons learned are a concept with universal and national fundamental value. Societal, economic and political architecture is built on the teachings of the past and the challenges of the future for a realistic and sustainable present. The protagonists come from all areas of activity, create procedures, face obstacles, identify lessons and adapt by specific methods project portfolios for sustainable development. The purpose of the article was to highlight the differences in the field approach the field of lessons learned by comparing attempts between the military perception of defense of NATO and other economic powers, with reference to the importance of the concept and the degree of implementation in Romania, is one of the topics analyzed. The natural flow, after all, maybe sometimes bold in diversity, continues with the presentation of lessons learned as they were assumed in the field of the Shengen information system, the economic and banking spectrum in Romania, the impact of personal data protection, accidents at work and last but not least, applicability in the area of public order and safety. The conclusions will bear the majority mark of the recommendations from the point of view of the performance indicators from a generalist perspective related to the essential findings of the article, in order to sustainably develop the promotion of the importance of implementing the lessons learned seen as a policy of societal and human innovation in the institutional protection of the state.

Background. Digital transformation and artificial intelligence integration in management consulting drive industry restructuring, yet comparative empirical evidence from Central and Eastern Europe remains scarce. Methods. A mixed convergent-parallel design combined 73 semi-structured interviews and questionnaires (53 Romania, 20 Moldova). Qualitative analysis employed five complementary methods (TALL package): node distribution, normalized lexical frequencies, keyword-in-context analysis, Latent Dirichlet Allocation, and sentiment polarity analysis. Results were quantitatively triangulated in SPSS (N=64). Results. Country significantly associates with AI perception (χ²(3)=15.98, p=0.001, V=0.500), with skeptical attitudes appearing exclusively in Romania, and with digitalization level (χ²(2)=8.11, p=0.017). Digital maturity does not significantly correlate with internal innovation in the full sample (Kendall τ=0.12, p=0.429). Global affective polarity is symmetrical across countries (all p>0.4). Conclusions. AI adoption negotiation is moderated by institutional pressures: EU Structural Funds and regulations in Romania versus bilateral grants in Moldova. Results refine the extended TOE framework for emerging markets, generating evidence-based policy recommendations for professional associations and EU institutions.