Purpose The purpose of this paper is to identify the main determinants of winegrowers’ profitability in Eastern Europe with the ultimate purpose to improve the wine industry competitiveness. Design/methodology/approach The research is focussed on the Moldova region (Romania), a little studied wine-growing area that presents potential for the future development of the wine industry. A hierarchical approach is applied to consider the simultaneous effects of climate aspects, vineyard features, winegrowers’ characteristics and management practices on vineyards’ profitability. The model is based on data from 274 vineyards managed by 64 winegrowers, where 32 different grape varieties are cultivated in different districts. Different scenarios are simulated and alternative policies are analysed. Findings Climate aspects and human factors, particularly the educational level and type of agriculture practiced, emerge as main determinants. Farmers’ climate change perceptions also have a primary role. The grape variety affects profitability differences across vineyards at a lower extent. Research limitations/implications The study suggests an approach easily replicable to other viticultural contexts. Practical implications Results are useful for policymakers in order to forecast the impact of policies devoted to improving the wine industry competitiveness in Eastern Europe. Originality/value The study presents a micro-scale analysis in which the effects of climate aspects, vineyard features, winegrowers’ characteristics and management practices are simultaneously estimated. It also produces new knowledge in a little studied wine region.

Purpose The purpose of this paper is to explore how the delivery of an accounting information system (AIS) course affects the perceptions of accounting and non-accounting students, and whether these differences are important enough to suggest the separate the delivery of this course. Design/methodology/approach A questionnaire was distributed during the last teaching weeks of the AIS course in a Cypriot University. A comparative analysis between the two study groups, i.e. accounting and non-accounting students, followed. Findings The findings suggest that the successful delivery of the course reinforces the positive perceptions of the accounting group, and increases the interests and the positive perceptions of the non-accountants. Originality/value Following the development of the enterprise resource planning and the hybridization of the accountants’ role, non-accountants are increasingly engaged in practices traditionally performed by financial or management accountants. That market development may motivate business schools to offer AIS courses to non-accounting students. This study addresses this unexplored topic.

As a result of the ongoing economic crisis and the international market competition, Greek SMEs, particularly the ones focusing in manufacture and production, need to stay profitable by increasing efficiency, while reducing operational costs. Information collected, stored and processed by ERP systems help SMEs to reduce uncertainty, and improve operations and managerial decision-making. Manufacture SMEs could benefit from the implementation of an ERP system, as there are many aspects in the business to consider. However, most decisions are based on financial information. The current study explores the accounting benefits of implementing ERPs on manufacture SMEs, from an accounting standpoint. Findings demonstrate the difference in importance of the various accounting benefits within the different manufacturing categories.

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