Order increases, supply chain disruptions, changing customer behavior, store closures, and more that have been caused by the coronavirus epidemic (COVID-19) will undoubtedly affect the online commerce forms of business. The coronavirus pandemic has a significant impact on digitalization and customer experience and well-being in mobile commerce. Since the beginning of the coronavirus pandemic, online sales and the number of online shoppers using wireless internet-enabled devices have increased tremendously. The article develops, an experimental study that captures COVID-19 and digital commerce’s impact in terms of customers’ experience and well-being during the pandemic period. The study explores the synergy between technology evolution and the effects of the COVID-19 pandemic on customers’ behavior based on survey data collection and the technology acceptance model (TAM). The results reveal that, for millennials, digital commerce seems to be the typical way of shopping and paying in the pandemic period since the oldest generations adopted in a smaller proportion the use of mobile devices for shopping and payments. Besides, retailers are confronted with great challenges raised by millennials’ expectations. The result confirms four of the six hypotheses based on the technology acceptance model (TAM). As a result, it shows that the easiness of use, trust, mobility, and customer involvement influences the behavioral intention of the customer to use mobile commerce, and that usefulness and customization does not influence the behavioral intention.

Background: All universities were faced with the challenges of e-learning when they suddenly had to switch to distance learning in March 2020 due to COVID-19 regulations. Several challenges may arise when implementing e-learning, including an insufficient budget or problems with adoption. Nevertheless, the role of digitalization is to ensure the university’s long-term sustainability. Indeed, the future of e-learning depends on future generations, which increasingly accept new technologies.Objectives: This study aimed to analyze the factors that stimulate university students’ acceptance of technology.Methodology: The study population comprised Romanian university students who took online courses during the COVID-19 pandemic. A questionnaire survey was employed to gather primary data. The surveys were distributed between January and February 2022. In particular, 1,875 questionnaires were received from students, who were the focus of this study (the results for teachers were presented in previous research). To process and interpret the data, the method of modeling with structural equations (SEM) was used. The data collected were processed using SPSS and AMOS.Findings: The results indicate that external factors do not influence perceived usefulness. Accordingly, students consider that the perceived ease of use does not influence the behavior intention to use new technologies.Conclusion: The results linked e-learning satisfaction to academic success and Romanian students who utilized e-learning during the pandemic. In addition, the results indicate that external factors do not influence perceived usefulness. Accordingly, students consider that the perceived ease of use does not influence the behavior intention to use new technologies. The results validated the basic variables of the TAM model.Implications: The study presents a series of theoretical, practical, and societal implications that can guide universities in adopting sustainable development goals.

No dеvеloрmеnt in rеcеnt уеаrs hаs chаngеd comраniеs аnd othеr orgаnizаtions аs much аs digitizаtion bеcаusе it аffеcts a wide vаriеty of аrеаs, including finаncе, accounting, and auditing. Howеvеr, thе currеnt system of аccounting digitizаtion аnd аutomаtion in comраniеs is vеrу diffеrеnt. Although somе comраniеs аrе аdvаncеd in this rеgаrd, othеrs аrе onlу just bеginning thеir digitizаtion аnd аutomаtion еfforts. This studу еxаminеs thе stаtus quo аnd dеvеloрmеnt tеndеnciеs of digitizаtion in аccounting аs wеll аs thе rеsрonsibilitiеs of imрlеmеntаtion for аccounting digitizаtion. For thе еmрiricаl study, we аррlу thе tеchnologу аccерtаncе modеl (TАM) combinеd with trust аnd реrcеivеd risk аs а thеorеticаl bаsis to аnаlуzе рrofеssionаl аccountаnts’ реrcерtions rеgаrding thе digitаlizаtion of аccounting finаncе аctivitу (fintеch аccounting). The results indicate that the user trusts and uses the information gathered and uses the usability of the usability of аdoрting digitаl sеrvicеs. In the present case, the risk fаctor did not аffеct thе реrcеivеd use of digitаl sеrvicеs. However, реrcеivеd usеfulnеss did not influence the аttituds of the rеsрondеnts to make the use of digitаl sеrvicеs. Thus, the prеsеnt study contributes to реrsреctivеs on thе еvolution of digitаlizаtion in the accounting profession while highlighting trеnds in thе usе of tеchnologiеs provided to рrofеssionаl аccountаnts bу Industrу 4.0.

In recent years, universities worldwide have experienced rapid changes with an immense impact, which have been influenced by technological progress and the social trends of digitalization. Like all other revolutionary changes, digital transformation involves intense adjustment/readjustment. University sustainability must be the active concern of all higher education institutions. Thus, the present research aims to analyse teachers' acceptance of new technologies and the impact on their wellbeing and university sustainability. The main objective was to analyse the acceptance of technology in special the e-learning opportunities and the wellbeing of teacher in an emergent country like Romania. To achieve our goal, we created a questionnaire based on the literature, and with the help of the technology acceptance model, we tested our hypotheses. The results indicate several discontents on the part of teachers concerning adapting to new technologies and even a personal discomfort in adapting to these new technologies. Thus, we can note that wellbeing significantly influences job satisfaction and teachers' involvement in sustainable development.

Due to the progress of digitization and the associated use of artificial intelligence in the economic and especially the accounting field, the cooperation between man and machine is becoming increasingly prominent in society. The objective of this research to address the ethics of using artificial intelligence in the accounting firms by looking at the novel challenges that it brings to the field. The research adopted a deductive approach, starting with the basic concepts and then conducting an empirical study based on an interview. The results of the interview were processed with the Nvivo12 application, through which a thematic analysis was carried out in order to present the results. The research results indicate that most of the accountants involved in the study have a basic knowledge of artificial intelligence but that few of them fully understand the phenomenon. However, they all believe that the ethics of artificial intelligence is vital and that the involvement of regulatory bodies in ethical legislation regarding artificial intelligence is indispensable. The results obtained can serve as an X-ray of the current situation and can be used to derive practical and managerial implications.

In 2015, Romania was the first country in Europe that achieved EU targets regarding the share of renewables in the generation mix, far ahead of the 2020 deadline. Starting with the energy structure in Romania, the paper: (1) analyses the evolution of the main indicators in the renewable energy sector, (2) discloses the perspectives of renewable energy in Romania synthesizing the main trends of development in the field, and (3) analyses the challenges facing with the development of renewable energy in Romania. Based on analyzing the exploratory data, the paper makes a preliminary prediction of the development of the sector for future decades and proposes targeted countermeasures and suggestions. Romania still has unexploited potential concerning renewable energy sources. Since Romania registered continuous economic growth, the demand for electricity is steadily growing, and this trend is expected to continue. Additionally, Romania could introduce a support mechanism for developing the potential of unexploited existing resources. The results of the present study may be useful for further research regarding public policies for the development of renewable energy. Furthermore, it can represent a useful analysis in order to identify future trends of renewable energy in Romania.