The necessity of entrepreneurship in rural area is an actual one. A smart entrepreneurial variant of contemporary village’s development could be “the smart tourist village”, to capitalize rural resources. Thus, in this research we come to a variant of contemporary village’s development, respectively “smart tourist village”, which is the basic idea of the work. To demonstrate that the notion of “smart tourist village” can be a future idea of sustainable rural entrepreneurship the steps undertaken were: the identification of the representative aspects of the villages from Maramures and of their specific resources presentation of the specific aspects; the study also made a quantitative presentation of the rural tourism infrastructure from Maramures by localities; and identifies the perception and “vision” of tourists and owners of tourist structures about Maramures tourist village as an innovative solution with benefits for tourists and locals. The information collected by using the method of qualitative case study served to sketch a possible projection such as “smart tourist village” taking into account the possible costs, return on investment, possible design and advantages.

The rapid advancement of Big Data and artificial intelligence (AI) has significantly transformed management accounting practices, necessitating a reevaluation of job profiles and skill-sets required for professionals in this field. This study explores managerial accounting practices in Romanian contexts, examining how digital technology aligns with competitive strategy, managerial efficiency, human resources constraints, and limited resources constraints. Grounded in technology determinism and the resource-based view theory, this research identifies factors influencing the successful implementation of and challenges associated with managerial accounting practices. A sequential mediation analysis investigates pathways wherein investments in human resources and constraints related to limited resources influence managerial advancement through digital technology and competitive strategy. This study emphasizes digital technologies’ role in optimizing costs, enhancing operational processes, and facilitating strategic decision-making. This study’s conclusions show that, even in situations with limited resources, digital transformation projects greatly improve managerial effectiveness and competitive strategy. The participants included 406 professional accountants from the Romanian accounting community. Practical implications for companies include the necessity for strategic planning in digital implementations to mitigate constraints and capitalize on opportunities for sustainable growth and competitive advantage. This report provides a path to optimize the potential of digital technology and gives practical recommendations for researchers and business leaders.

The purpose of this research was to analyze how different effects of the COVID pandemic, expressed through pandemic accentuated occupational stress, perceived job insecurity, occupational safety and health perception and perceived organizational effectiveness, may impact turnover intentions of the personnel in the hospitality industry. Our research team designed an online questionnaire which was analyzed with network analysis to depict the relationship between factors, and, then, a confirmatory factor analysis was employed to confirm the distribution of the items to the envisaged five factors. Based on a sample of 324 randomized Romanian hospitality industry staff, the results of our cross-sectional study revealed that occupational safety and health perception, perceived organizational effectiveness and perceived job insecurity in the pandemic accentuated occupational stress to indirectly and significantly impact hospitality industry staff turnover intentions (TI). The results indicated that, while the total effect of PAOS on TI was significant, the direct effect was still significant, while all three mediators remained significant predictors. Overall, mediators partially mediated the relationship between PAOS and TI, indicating that employees with low scores on occupational safety and health perception (OSHP), and perceived organizational effectiveness (POE) and high scores on perceived job insecurity (PJI) were more likely to have higher levels of TI turnover intentions.

The current research was motivated by observed particularities of local communities and the necessity of local rural economy diversification. Development through rural tourism is a possible sustainable response that can be implemented in many of Europe’s rural areas, including Marginimea Sibiului. Thus, the purpose of this research, and its main contribution, was to identify the specific features of the Marginimea Sibiului area and possible strategies for capitalizing on local resources through rural tourism activities. We also sought to understand the extent to which rural tourism is seen by the owners of tourist structures as a developmental possibility. We utilized a case study research method to address these questions. The research has major implications due to the questionnaires applied to the owners of rural tourism structures during August 2022, which allowed us to determine: the motivation of tourist structure owners to carry out tourism activity, the degree of development, aspects concerning the operation and management of the tourist structure, and future development and improvement of the owned products. Because the area is representative at the national level in terms of rural tourism activity, an X-ray was sketched after the conclusions were drawn, which issued some proposals for “mixing” the resources through rural tourist activities as a “presentation modality”, which may potentially have favorable future consequences.

The objective of the article is to analyze, based on social exchange theory, the different risk and safety perceptions of employees and customers in the hospitality industry regarding the protections against the SARS-CoV-2 pandemic in an emerging market, namely in Romania. To this end, a questionnaire was administered simultaneously to both categories in Romanian hospitality units obtaining a sample of 561 employees and customers in the sector. While the emergence of SARS-CoV-2 virus has generated a lot of diverse research, studies focused on this particular topic, also regarding both customers and employees, were much less exploited. Therefore, eleven working hypotheses were formulated. It was highlighted that there is a positive perception of safety at work for employees, and jobs are protected from disappearance due to the pandemic through active measures taken by the organization. Employees do not show a significant desire to change jobs due to the new working conditions. The magnitude of safety measures taken had a positive impact on the customers, and customers do not pose a significant threat in hospitality industry units regarding the possibility of infection with the SARS-CoV-2 virus. The paper enlarges the understanding of behavioral effects of the SARS-CoV-2 pandemic, while from a managerial perspective the results are particularly useful for hospitality industry owners in order to attract and retain employees and to communicate and develop better relations with customers.