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Competitiveness, resilience, and convergence were topics that for decades were listed among the hot issues that have animated the scientific and political debates in the area of economic growth and economic development. For the new member states (NMS) of the European Union, which have accessed the Union since 2004, competitiveness and cohesion became from the first days of their EU membership key topics on their national policy agendas, both as directives of the EU policies to be transposed and implemented nationally and as genuine domestic concerns to be addressed by each of the NMS, while resilience revealed its importance a little bit later, on the occasion of the global economic crisis of 2008-2010 and subsequent recession. Considering their importance for the current and future socioeconomic development of the new member states, the authors present and briefly analyze the topics of competitiveness, resilience, and cohesion in a joint framework, at regional level, based on their common roots within the economic growth and development theories, with the help of a minimal, but powerful, set of relevant indicators, over three significant recent periods: ante-crisis, crisis, and post-crisis. The findings point toward both different and similar competitiveness, resilience, and convergence developments within the new member states and across countries, regions, and periods, also revealing growth and adaptation patterns similar to those found in the more developed regions and countries of the EU, especially in the wake of the global economic crisis.

Convergence and economic and social cohesion remain priorities for the EU, beyond failures to achieve the objectives of the ‘Europe 2020’ strategy. Convergence and territorial cohesion, as a prerequisite for sustainable and durable development, have been the fundamental objectives that generated and developed the strategic planning in the EU, including through the two global strategies, ‘Lisbon’ and ‘Europe 2020’. The sustainability of these processes, even in periods of high economic growth, is questionable since real national convergence is based in many countries, including Romania, on large and widening divergences between regions and counties. In recent years, Romania has seen one of the most enhanced improvements in convergence compared to the EU average, from 60% in 2016 to 69% of the European average in 2019 respectively. During the same period, disparities between regions and counties have deepened. More than 10 years after EU accession and participation in the Community cohesion policy, there is still a third of the counties with less than 70% of the national average of gross domestic product per capita. The health crisis has deeply affected economic activity, but in a differentiated way, depending on the specific territorial economic structures. As a result, the objective of improved and sustainable real convergence, by bringing regions and counties closer together in terms of their level of development, is receding. The economic situation in the counties in 2020 indirectly provides support for assessing the impact of the pandemic on the territorial cohesion process. The implicit conclusion revealed by the latest statistical data is that the level of development has been the support for better resilience to the health crisis. Although the restrictions on international movement and the closure of tourist and industrial capacities have had general validity, the counties with a higher degree of disparity have been more affected.

This paper aims to analyze the benefit of digitalization on education in the field of accounting in the vision of students and master students from universities in the western part of Romania. It was used descriptive exploratory analysis, by applying a questionnaire, to students and master students from specialized universities in the western part of Romania to identify the need for digitalizing in accounting education, trends on implementation of innovative technologies (integrated ERP automatic controls, cloud accounting technologies), measure of benefits of digitalization of accounting education and eventually the respondents’ position towards traditional, online or hybrid teaching systems. The results obtained from the application of the questionnaire were analyzed using the Spearman correlation matrix, Pearson regression test, and ANOVA test.