Abstract:Facing the digital era challenge, the accounting profession is implied in its renewal process aiming at responding in an adequate manner to the companies' and society's continuous changing requirements. The paper emphasizes the impact of the information technology on the accounting profession and signals the positive impact and also the concerns brought by mobile devices in the accountants' work and training. In this context, the authors performed a survey aiming to understand the accounting students' perception in regard with IT impact over the accounting profession and the usefulness of mobile devices. The study's findings provide important insights on the mobile devices use in the accounting work and how the teaching process can help students acquire IT skills and awareness on the professional use of mobile devices. The paper contributes to the research on the accounting developments in the digital era demonstrating the benefit of new technologies' implementation and integration of the mobile devices. The Romanian as well as the south-eastern European scientific literature are scarce in regard with mobile use in the accounting profession. In this regard the authors' research provide significant insights aiming at motivate and stimulate the mobile devices use in the accounting profession and in the academic and long life accounting training.

Relatively new in Romania, IT governance is defined as procedures and policies established in order to assure that the IT system of an organization sustains its goals and strategies. This bundle of policies and procedures, following the best practices in the area, intends to guide and control the IT function in order to add value to the organization and to minimize IT risks. The purpose of the research is to identify the measure in which the IT governance practices are implemented to the level of the financial institutions in Romania. The goal of this paper is a comparative analysis for implementing IT governance using data offered by the IT Governance Institute. This institute makes every year a study (IT Governance Global Status Report – 2006) to determine a sense of priorities and to develop actions for implementing IT governance, using data which acknowledges once more the need for all organizations to have tools and services to assure an efficient IT governance. In this way, the research will analyze, in the field of Romanian financial institutions, the most serious IT problems pointed out by the respondents from the last year, the most efficient measures considered by top management for resolving problems pointed out, the best used practices in IT governance and the most used frameworks for implementing IT governance practices.

Research question: Are accounting graduates prepared to face IT developments in their profession? Motivation: The accounting profession is facing a rapid transformation involving digital technology that implies significant changes. "Modern accountants are expected to have a high level of IT knowledge and skills and towards that direction the curriculum in accounting education have to adopt a wide range of modules in order to provide accounting students with the required competencies" (El-Damarleh, 2017: 202). Today's students are digital natives and they "think and process information fundamentally differently from their predecessors" (Prensky, 2001: 1). Academic education needs to adapt to the language of digital natives and provide them with new skills and the knowledge required by the profession. Idea: We aim to investigate the awareness of bachelor students in accounting regarding the impact of IT on accounting processes and their preparedness in this regard. Tools: Data was collected using a multiple-choice questionnaire distributed to third-year and master's accounting students at the Bucharest University of Economic Studies. Data was analyzed using Excel. Findings: The students are aware of the importance of the new technologies and applications relevant to the profession, but their knowledge needs to be improved. The current curriculum does not include important aspects of the new digital technology that are already embedded or being assimilated within the accounting profession. Contribution: The paper provides recommendations regarding accounting academic education, providing arguments for developing IT-related competencies for accounting students aiming to align their knowledge and skills to current and future professional requirements. The conclusions emphasize the need

The goal of this paper is to conduct a bibliometric analysis of the scientific literature about the sustainability of digitalization in the energy sector in order to capture the main challenges and trends in the transition towards it. The bibliometric analysis of the scientific literature was carried out by interrogating the Scopus database, using a set of keywords considered relevant for the analyzed field and for the goal of the proposed research. The purpose of the study was, on the one hand, the depth of the research into these topics during the 2013–2021 period, in terms of the number of scientific papers, the topic, abstract and keywords associated, the geographical area of origin and the authors’ affiliation and on the other hand, an analysis of the existence of possible links between these topics formulated through three hypotheses. The results obtained reveal the researchers’ concerns for digitalization in the energy sector, the existing correlations between the keywords analyzed and the tendencies registered in the field of digitalization in the energy industry in order to ensure higher sustainability.

The goal of this paper is to conduct an analysis of the scientific literature on the green economy in Romania and to capture the main challenges in making the transition towards it. Despite the barriers and incomplete legislation, Romania has sufficient resources and the potential to increase the percentage of the green economy, especially as the UE offers incentives for aligning to European standards. An analysis of the scientific literature was conducted via exploratory research in the Scopus database, based on key topics within the thematic range of the green economy. The study focused on the one hand the depth of the research regarding these topics in Romania during the 2007–2021 period and on the other hand, an analysis of the existence of possible links between these topics. The connections between the topics were analyzed through nine hypotheses. The results obtained reveal the researchers’ concerns for the way the principles of the green economy are applied in Romania and the existing correlations between these analyzed topics and how they are reflected in the economic reality. These results can represent a starting point as regards the diversification of policies and measures aimed at improving the implementation of the principles of the green economy in Romania.