The current pandemic crisis has led to a paradigm shift in the economy. Expressions such as digital transformation and digitalization of business are common in the communication channels of economic entities, which want to benefit from the advantages of information technology (artificial intelligence, software robots, and blockchain) to streamline their business. The aim of this research is to highlight the impact of the digitalization of accounting on the business environment, the work style, and the role of professional accountants: the paradigm shift. The study is based on theoretical research as well as empirical research based on a questionnaire applied in economic entities, and respondents are both decision makers and professional accountants. The results obtained by the statistical analysis of the questionnaire (Chi-square, Crosstabulation, Friedman test) suggest that digitization is more than a conventional change, being equally about technology and people. The orientation towards digitalization implies, in addition to a well-organized implementation plan, a change in the mentalities of the human factor corroborated with the evolution of the organizational culture of economic entities. At the same time, we are witnessing a change in the accounting paradigm, and the role of professional accountants is evolving from “transaction logger” to analyst and consultant for entrepreneurs. Research confirms that the digitalization of accounting is proving to be not only a modern solution, imposed by technological progress, but also timely, necessary, and even mandatory given the difficulty of anticipating the economic and social context due to the pandemic crisis. This study stands out both because of the innovative character of the approached subject, the digitalization of accounting, which represents a concept in full expansion, and because of its practical utility. This is proven by the analyses performed and the conclusions drawn in the context of an economic environment that is constantly looking for solutions. All operations can be moved to a controlled and accessible digital environment that can be accessed from any location.

This study explores how visual merchandising and store layout influence customer shopping decisions. This research aims to identify the key factors that shape consumer behavior and provide useful insights for retailers by using interactive marketing factors. Data were collected from 488 respondents in the South Muntenia region of Romania, a key economic hub with significant retail activity. Given its economic diversity and proximity to Bucharest, this region serves as a representative microcosm of consumer behavior trends in Romania. The survey was distributed physically and virtually through social media platforms (Facebook and WhatsApp groups, and email networks) to ensure a diverse and representative sample. To analyze the data, this study utilized SmartPLS, a powerful tool for structural equation modeling (SEM). This approach allowed for an in-depth examination of the relationships between visual merchandising, store layout, and customer shopping behavior, providing a more comprehensive view of the conceptual model. This study’s theoretical contributions stem from its holistic approach, which combines different aspects of visual merchandising and store layout into a unified conceptual model. By analyzing how these elements work together, this study offers a deeper understanding of customer shopping behavior. Retailers are encouraged to prioritize product arrangement, make effective use of exterior lighting, and maintain engaging window displays. These strategies can attract more customers, encourage impulse purchases, and improve the overall store profitability. This study underscores the critical role that visual merchandising and store layout play in shaping customer shopping decisions. By optimizing product layout, enhancing exterior lighting, and creating captivating window displays, retailers can design a more engaging shopping experience that boosts customer satisfaction, increases sales, and builds customer loyalty.

This study examines how sustainability accounting practices are integrated into a Romanian medium-sized enterprise in the context of the Corporate Sustainability Reporting Directive (CSRD), addressing the lack of applied evidence from Central and Eastern Europe. The research uses a qualitative single-case study design based on internal documents, ESG and financial reports, carbon accounting data, and six semi-structured interviews with key organizational actors. The methodological framework includes mapping ESG data flows within accounting systems, applying an extended Return on Investment (eROI) model, and using an internal carbon price to assess the environmental benefits of energy-efficiency investments. The results show a structural transformation of the accounting function, including expanded sustainability-related roles, integration of ESG indicators into budgeting and reporting cycles, and improved transparency in evaluating investment projects. The use of analytical tools strengthened decision-making, increasing the assessed return of the investment portfolio when environmental and operational co-benefits were incorporated. The analysis also identifies key barriers—fragmented data systems, limited ESG expertise, and partial digitalization—and enabling factors such as CFO leadership and cross-functional collaboration. The study concludes that accountants play a strategic role in operationalizing CSRD requirements and demonstrates how SMEs can integrate financial, environmental, and operational metrics to support sustainability-oriented decisions. The findings provide theoretical contributions and practical guidance for organizations seeking to improve sustainability accounting in line with EU regulations.

This study focuses on developing a framework for small and medium-sized enterprises (SMEs), where accounting outsourcing is a method of piloting the activity. The decision to outsource the accounting function (OAF) was reported by a survey of 484 entrepreneurs from Romanian SMEs. Using the discrete choice approach, the paper evaluates the relevance of the considered determinants in the decision to go with accounting outsourcing. The findings indicate that the decision is determined by the shortage of accounting professionals and the category of the SMEs; in addition, the companies aim to optimise the associated costs and save time, improve the quality of their financial reporting, and get access to business advisory.

Public hospitals need supply chains that keep working under disruption, yet little is known about how digital governance relates to that outcome. This study examines a serial mediation model linking digital governance, digital capability, supply chain visibility, supply chain resilience, and sustainable performance (respondents’ perception). We surveyed 200 managers, pharmacists, procurement officers, logistics staff, financial controllers, IT specialists, and quality or risk officers from 50 Romanian public hospitals (four per hospital) in 2026. Paths were estimated by ordinary least squares on standardized composite scores, first as separate regressions and then as a recursive system, with hospital-clustered standard errors and cluster bootstrap intervals. In the recursive model, governance was related to capability (β = 0.76), capability to visibility (β = 0.64), visibility to resilience (β = 0.42), and resilience to sustainable performance (β = 0.58), all p < 0.001. The complete serial indirect association was 0.12 (95% CI [0.06, 0.18]), about 57% of the product of separate regressions, and it was smaller within hospitals (0.04), where governance varies little (ICC = 0.73). Convergent validity of visibility, resilience, and sustainable performance was weak. Under a cross-rater specification, the serial association was null, and the direct association of governance with sustainable performance changed sign, so the indirect result is not robust to the source of the ratings. The design is cross-sectional and relies on self-reports, so all results are statistical associations and do not establish causal mediation.