Order increases, supply chain disruptions, changing customer behavior, store closures, and more that have been caused by the coronavirus epidemic (COVID-19) will undoubtedly affect the online commerce forms of business. The coronavirus pandemic has a significant impact on digitalization and customer experience and well-being in mobile commerce. Since the beginning of the coronavirus pandemic, online sales and the number of online shoppers using wireless internet-enabled devices have increased tremendously. The article develops, an experimental study that captures COVID-19 and digital commerce’s impact in terms of customers’ experience and well-being during the pandemic period. The study explores the synergy between technology evolution and the effects of the COVID-19 pandemic on customers’ behavior based on survey data collection and the technology acceptance model (TAM). The results reveal that, for millennials, digital commerce seems to be the typical way of shopping and paying in the pandemic period since the oldest generations adopted in a smaller proportion the use of mobile devices for shopping and payments. Besides, retailers are confronted with great challenges raised by millennials’ expectations. The result confirms four of the six hypotheses based on the technology acceptance model (TAM). As a result, it shows that the easiness of use, trust, mobility, and customer involvement influences the behavioral intention of the customer to use mobile commerce, and that usefulness and customization does not influence the behavioral intention.

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No dеvеloрmеnt in rеcеnt уеаrs hаs chаngеd comраniеs аnd othеr orgаnizаtions аs much аs digitizаtion bеcаusе it аffеcts a wide vаriеty of аrеаs, including finаncе, accounting, and auditing. Howеvеr, thе currеnt system of аccounting digitizаtion аnd аutomаtion in comраniеs is vеrу diffеrеnt. Although somе comраniеs аrе аdvаncеd in this rеgаrd, othеrs аrе onlу just bеginning thеir digitizаtion аnd аutomаtion еfforts. This studу еxаminеs thе stаtus quo аnd dеvеloрmеnt tеndеnciеs of digitizаtion in аccounting аs wеll аs thе rеsрonsibilitiеs of imрlеmеntаtion for аccounting digitizаtion. For thе еmрiricаl study, we аррlу thе tеchnologу аccерtаncе modеl (TАM) combinеd with trust аnd реrcеivеd risk аs а thеorеticаl bаsis to аnаlуzе рrofеssionаl аccountаnts’ реrcерtions rеgаrding thе digitаlizаtion of аccounting finаncе аctivitу (fintеch аccounting). The results indicate that the user trusts and uses the information gathered and uses the usability of the usability of аdoрting digitаl sеrvicеs. In the present case, the risk fаctor did not аffеct thе реrcеivеd use of digitаl sеrvicеs. However, реrcеivеd usеfulnеss did not influence the аttituds of the rеsрondеnts to make the use of digitаl sеrvicеs. Thus, the prеsеnt study contributes to реrsреctivеs on thе еvolution of digitаlizаtion in the accounting profession while highlighting trеnds in thе usе of tеchnologiеs provided to рrofеssionаl аccountаnts bу Industrу 4.0.

In recent years, universities worldwide have experienced rapid changes with an immense impact, which have been influenced by technological progress and the social trends of digitalization. Like all other revolutionary changes, digital transformation involves intense adjustment/readjustment. University sustainability must be the active concern of all higher education institutions. Thus, the present research aims to analyse teachers' acceptance of new technologies and the impact on their wellbeing and university sustainability. The main objective was to analyse the acceptance of technology in special the e-learning opportunities and the wellbeing of teacher in an emergent country like Romania. To achieve our goal, we created a questionnaire based on the literature, and with the help of the technology acceptance model, we tested our hypotheses. The results indicate several discontents on the part of teachers concerning adapting to new technologies and even a personal discomfort in adapting to these new technologies. Thus, we can note that wellbeing significantly influences job satisfaction and teachers' involvement in sustainable development.

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