Nowadays, Information Technology (IT) is part of virtually every business, and companies that cannot keep the pace with new technologies will disappear over time. Due to their nature of specific activities and exceeding other areas, professional accounting and auditing services can improve their performance through Robotic Process Automation (RPA). Furthermore, RPA can contribute to increasing the credibility of the accounting profession, as well as streamlining the activity in order to comply with the requirements imposed by professional standards but with much lower costs. This study is based on a review of the literature and through an exploratory approach opens a discussion on the concept of RPA and customises it in the field of professional accounting services by analysing robotics models specific to accounting and audit.

Due to increased competition in higher education environments, the universities adopted modern Information and Communication Technologies (ICT) with the aim of completing quality educational processes. They plan to use more efficiently the collected data, develop tools so that to collect and direct management information, in order to support managerial decision making. The collected data could be utilized to evaluate quality, perform analyses and diagnoses, evaluate dependability to the standards and practices of curricula and syllabi, and suggest alternatives in decision processes.Data mining (DM) and Decision Support Systems (DSS) are well suited technologies to provide decision support in the higher education environments, by generating and presenting relevant information and knowledge towards quality improvement of education processes and management.

In terms of corporate governance, the board of directors (BoDs) is the main responsible structure in meeting and safeguarding both shareholders and stakeholders’ interests. Integrated reporting’s primary aim is to improve information quality provided to shareholders while responding to stakeholders’ interests and needs. Using lenses of stakeholder theory, this study explores the relationship between board of directors’ characteristics as size, gender diversity, activity, tenure, outside directors, chief executive officer (CEO) duality and the Integrated Reports alignment level to the International Integrated Reporting Committee (IIRC) framework, using a self-constructed disclosure index. Applying a content analysis method, data were collected from integrated reports to determine the self-constructed disclosure index (Integrated Reporting Score—IRS). Through quantitative analysis, we analyzed which BoDs’ characteristics are correlated to IRS. The analyzed sample was formed of 98 integrated reports produced by 61 European companies, published on the IIRC website for the period 2013–2017. The current study contributes to existing knowledge by exploring the voluntary adoption of integrated reporting using quantitative analysis and focusing on the European context. The obtained results highlight that integrated report alignment levels with IIRF is directly correlated with the proportion of outside directors on the board and longer board tenure. Results show a higher alignment for reports produced by two-tier or mixed boards than the unitary ones. Additionally, there is a constant improvement in alignment score, with a statistical difference occurring in 2016 compared to 2013.

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In the conditions of the pandemic crisis, implementing an enterprise resource planning (ERP) system with a sustainability component represents a crucial investment for a small and medium enterprise (SME) but critical for the organization, if it is not the matching solution. A comprehensive framework for selecting the S–ERP system was elaborated, including a set of relevant criteria for an SME to draw and assess the selection of an ERP system, considering that the factors extracted as well as the importance in the proposed model have been debated for years in the available literature. A methodology based on the brainstorming and questionnaire techniques was proposed in establishing the selection criteria, and the AHP decision analysis method was used for evaluating the weight of the criteria, all these in order to provide a model for ERP selection. This model was tested on a set of numerical, hypothetical, and applied data of the Romanian context. The use of the recommended model shows that it can be applied to improve decisions and decrease the time interval required for S–ERP selection. The results also show that AHP can fulfill the S–ERP selection objective for SMEs and the decisive factors that affect decision–making processes in a systematic way.