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.

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The evolution of technology in the field of business has led to the emergence of software programs to facilitate marketing operations, analysis and reporting various activities. Thus, there are programs for the warehouse management of raw materials and finished goods, accounting programs which facilitate the recording of accounting operations, programs for booking income and expenses. His work, “Integrated Computer Systems ERP in SMEs” means a coordinated study for completion of undergraduate studies master's degree where we tried along with the graduate to identify ERP solutions available on the market in Romania, and to determine the degree to which SMEs use such computer solutions.

Starting from identifying an upward trend in waste disposal costs at the municipal landfill, the research aims to analyze the viability of investment to integrate a compost platform, which transforms the sludge resulting from the biogas production process into a soil improver for agricultural land. The economic entity analyzed activates agri-food and uses a biogas plant as a management tool for the waste from slaughtering chickens, to obtain biogas, heat, and electricity. The study is carried out through the multi-criteria analysis based on the following variants: The operation of the biogas plant with sludge disposal as waste (V1), the operation with recovery of waste as soil improver (V2), the closure of the biogas plant (V3). The economic effects regarding the greening and capitalization of the sludge waste are quantified from a monetary point of view and based on the analysis the optimal variant, V2, is established. It has been proven that the investment generates: Positive results increased by 70.52%, a positive and upward opportunity cost by 37.96%, and marginal profit growth of 53.17%. The study emphasizes that efficient waste management turns an environmental problem and cost into an economic and ecological advantage for the economic entities.

The economic reality, under the impact of the pandemic crisis caused by the SARS-CoV-2 virus, has acquired a dimension difficult to anticipate, characterized by an extremely high degree of uncertainty. In order to reduce the negative impact of the uncertainty of the pandemic on economic activity, the state has been forced to intervene by adopting measures to support the business environment, both immediately, in the very short term and in the long term. The challenges for entrepreneurs were innumerable, the business management being under the dominant influence of some disturbing factors coming from the external environment of the economic entities, respectively the epidemiological context from a certain moment. Through this study we aim to make an analysis of the impact, in terms of financial performance, that the support measures adopted by the state had on the decisions of entrepreneurs regarding the continuity of their business. The case study highlights, through a comparative approach, the period before the pandemic versus the pandemic period, the influences on the performance and results recorded by an economic entity in the field of HORECA, one of the most affected areas.