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 worldwide drive for decarbonization, alongside digitalization and decentraliza-tion, has caused a complete overhaul of electricity distribution networks. Distribution network operators need to develop smart platforms that integrate distributed energy resources (DERs) into sustainable power systems to achieve operational excellence and system reliability. The research evaluates existing studies to understand current DER integration techniques, the methodological constraints they entail in smart grid systems, and innovative integration methods. The Web of Science database search used an advanced query to retrieve 4049 articles spanning 1993 to 2025, yielding 94 relevant publications for thematic evaluation. The study identifies six essential strategic elements that form the basis of a four-stage conceptual framework for network distribution transformation across technological, sustainability, economic, social, resilience, and integration. The research studies demonstrate both methodological variety and thematic development, yet they reveal inadequate regulatory systems, poor interconnections, and limited prosumer participation in rural areas. The article provides an operational strategic framework which helps decision-makers and grid operators develop effective energy policies to tackle current challenges.

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.