Clothing is the second important category of products sold in Romania through the Internet. The number of online buyers is increasing although not up to values registered in other European countries. This raises the question of the reasons for reluctance or poor use of online purchases and of the behaviour of those who still buy clothes online. The article focuses on presenting the results of a study conducted in one of Romania counties in 2016. Data is supplemented with information obtained from secondary sources, namely a national study conducted in 2014. We identified characteristics of Dambovita residents regarding the factors of influence, brakes on purchase and the actual online purchase behaviour.

In the European Union’s Corporate Sustainability Reporting Directive (CSRD) context, organizations must increasingly integrate non-financial indicators into their reporting structures. The role of accounting information in establishing a comprehensive model for measuring corporate social responsibility (CSR) is critical due to its inherent characteristics. This study proposes a structured model for measuring CSR performance using accounting information systems (AIS) as an analytical and operational support tool. The research investigates the extent to which financial analysts and auditors use AIS to evaluate specific CSR indicators related to employee satisfaction, environmental impact, and customer relations and how these contribute to a global CSR index. The study is based on a quantitative survey conducted among accounting professionals in Romania using a structured questionnaire, analyzed through correlation-based models. The findings reveal a statistically significant association between AIS usage and the capacity to quantify CSR performance, with clear distinctions based on professional roles and areas of expertise. This article contributes to the literature by demonstrating how AIS can operationalize sustainability reporting frameworks and support the transition toward evidence-based CSR assessments. The proposed model offers a practical tool for organizations to improve transparency, stakeholder engagement, and strategic alignment with sustainability objectives.

The article addresses the issue of the attitude of Romanian consumer regarding the electrical devices that can be used at work and at home. In the context of the growing interest for these devices worldwide, the question arises what is the interest of the Romanian consumer for such devices. The research is built on a case study and uses as a method of analysis the quantitative study with questionnaire, highlighting the level of acceptance in use of different categories of electrical devices, advantages that characterize the perception of the Romanian consumer.

The research aims to study the financial behavior of students at the University of Bucharest and the factors that, according to specialized literature, contribute to its formation and positive shaping. Several factors were studied using a quantitative paradigm: family financial socialization, level of financial self-control and exposure to financial education. The overall picture of the financial behavior of the students who participated in the research (students at the University of Bucharest completing a self-administered questionnaire) illustrates relatively healthy financial behavior. This paper describes raw information from the analysis of a compilation study on financial behaviors of college students. The key goal is to determine the view, which impact on financial behavior and the overall quality of life for the students in the survey. Bivariate analyses of the data have uncovered that frequencies of performing positive financial behaviors are associated with many factors such as attitude toward performing the behavior, perceived control, parental influence, peer influence, class standing and so on. Furthermore, engaging in positive financial behaviors is associated with higher levels of financial satisfaction, physical health, mental health, academic performance and satisfaction, and even life satisfaction.