The unprecedented situation of the COVID-19 pandemic has generated radical transformations of the Romanian education system, forcing teachers as well as students to adapt in a short time to new social conditions and to the online learning process. The paper analyzes the sustainability of the e-learning system implemented in Romania during the pandemic, and it is based on an opinion poll based on a questionnaire developed on three levels of schooling (middle school, high school, and university), analyzed from three perspectives, teachers–students–parents, and identifying the possible psychological effects on students, resulting from the corroboration of social isolation with the online continuation of the educational process. Although before the pandemic the e-learning system was rarely used by both students and teachers, the research results indicate that students have accepted online learning, even if they find it less attractive than the traditional education system. From the teacher–student–parent perspective, e-learning is an effective sustainable learning solution in current and future conditions, but it requires good collaboration between parents and teachers, careful monitoring of children’s/students’ behavior to identify and combat possible effects determined by the changing way of learning and of social realities.

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.

The evolution of the world economy, the continuous growth of human needs and industrial and technological development have led to an increased demand for energy and consumption of fossil fuels. Since fossil resources are limited, there is an urgent need for the evolution of current economies to achieve sustainable development (SD), supported predominantly by waste management, renewable energy production, limiting non-renewable resource consumption, sustainable development, etc. In this research, the management of waste (chicken debris and debris from meat processing/slaughter) resulting from the chicken slaughtering activities using biogas installations (BI) is shown to be a viable alternative that places the economic entity at intercept if waste recycling and the production of electricity, heat and digestate. The purpose of this research was to quantify the economic impact generated using BI, which processes organic wastes resulted from the processing flow of the meat chicken slaughterhouse.

No abstract

The main research objective is to develop a conceptual accounting model to reflect the environmental impact generated by the economic activity of Romania’s entities. In order to identify the current stage of the use of environmental accounting by the Romanian economic entities, the questionnaire used was based on a random sample of 377 entities whose economic activity has a significant impact on the environment. The results suggest the need to develop a model for integrating environmental impact into accounting. The model is based on the description of the technological process and determination of the environmental impact on each activity, stage, or procedure of the technological process, which enterprise will integrate its monetary value in the cost of production and will reflect it in the management accounting system, using specific environmental accounting instruments. The model involves five stages, and by combining internal and external information provided by environmental management accounting is a relevant source for substantiating decisions to promote environmental responsibility in Romanian companies.