Accounting Information Systems in the Knowledge Society

Radu, Valentin; Tăbîrcă, Alina Iuliana

doi:10.18662/lumproc.142

Cited by 6 publications

(4 citation statements)

References 9 publications

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“…Following the analysis of the internal auditing annual reports, a number of issues were emphasized, as they indicated dysfunctions in the ministry's accounting information system, as well as in the subordinate entities, particularly regarding the consumption of public funding, which was quantified by the public accounting (Radu & Tăbîrcă, 2019).…”

Section: Public Sector Internal Audit a Tool For Identifying Dysfunct...mentioning

confidence: 99%

Public Sector Internal Audit, a Tool for Assessing the Achievement of the Development Objectives by the Public Authorities

Zhan¹

2023

Global Ethics - Key of Sustainability (GEKOS 2022)

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This scientific research study is an attempt to answer the question ”Is the public sector internal audit a management tool for assessing the regional and local sustainable development programs and projects ?” in a constructive approach, that could bring value to both the economic theory, and the economic and social practice. The starting point of the study was the public sector internal audit’s work that was undertaken within the ministry that manages the public funding for sustainable development. The analysis of the public sector internal audit typology, that was carried out in the 2016-2021 period, outlined the structure of the dysfunctions that were found about the checked auditing objectives, which belong to the accounting information system. The outcomes of the research undertaken about this issue led to relevant conclusions regarding the validation or invalidation of the research hypothesis.

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Section: Public Sector Internal Audit a Tool For Identifying Dysfunct...mentioning

confidence: 99%

Public Sector Internal Audit, a Tool for Assessing the Achievement of the Development Objectives by the Public Authorities

Zhan¹

2023

Global Ethics - Key of Sustainability (GEKOS 2022)

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“…The bio-economic approach can be the foundation on which a more relevant economic theory of innovation can be conceived, as well as the basis for building concrete and realistic innovation programs oriented towards civilizational leap: towards another global, sustainable, knowledgebased civilization [8].…”

Section: Problem Statementmentioning

confidence: 99%

Bioeconomic Management of Biodiversity of Sericulture Genetic Resources in the Context of Sustainable Development in Romania

Şonea

Mirela²,

Sonea

et al. 2020

International Conference Innovative Business Management &Amp; Global Entrepreneurship (IBMAGE 2020)

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Today’s society is a reaction to the excesses of a market economy that has not always been properly understood, thus leading to an imbalance of limited natural resources, disturbances in the unraveling of the lives of firms, or even the global economy. However, the eco-economy, under the given conditions, respects the sustainable efficiency of the eco-systems on which it depends. Addressing a fair, balanced attitude can be achieved through a system of implementing methods well-defined strategies, thus using the interdisciplinarity of the concept of development. The present paper aims to argue the need for bioeconomic sericulture management, based on the experience held in the field of sericulture and the untapped potential of this field in Romania. The bioeconomic management of sericulture biodiversity is a new method in the development, growth, and exploitation of silkworms as a pursuit of the sustainable development of agriculture and light industry, the chance of applying sustainable innovation, and relaunching the Romanian agriculture.

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“…In 1999, Caroll used no more than twenty variants as a definition of the term. All the options came to a single conclusion, all emphasizing the obligations of companies that go beyond the technical, legal, and financial, namely the introduction of new concepts, for example, the management of social responsibility (Radu, 2009;Radu & Tabirca, 2019;Tăbîrcă et al, 2021).…”

Section: Introductionmentioning

confidence: 99%

The Need for European Norms and Measures to Prevent Social Dumping

Boharu¹,

Savu²

2023

Global Ethics - Key of Sustainability (GEKOS 2022)

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Combating the phenomenon of social dumping is a permanent concern of the European Union in the context of the creation of the internal market. Has the risk of social dumping become a permanent problem within the European Union meant that the European legislator has provided answers to the question: has European legislation taken sufficient, effective, and concrete measures to enable the European legal mechanism to combat this phenomenon? The article aims to analyze how the European space integrates into the global economic environment. The secondary purpose is also to identify how it can protect itself from the risk of social competition posed by trade with the rest of the world. Social dumping is the result of differences in the levels of development of the Member States of the European Union. In addition, the social variable would not have been as important if the working conditions in those countries had been the same. Given that the notion of social dumping has received many interpretations over time, currently, the notion does not have a clear definition, namely that of economic dumping, we can say that based on exploring the literature the term social dumping is viewed through a paradox. To explain this paradox, we can start from the finding that a state even if it has a lower level of social protection does not necessarily mean that it can develop the risk of social dumping.

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Accounting Information Systems in the Knowledge Society

Cited by 6 publications

References 9 publications

Public Sector Internal Audit, a Tool for Assessing the Achievement of the Development Objectives by the Public Authorities

Public Sector Internal Audit, a Tool for Assessing the Achievement of the Development Objectives by the Public Authorities

Bioeconomic Management of Biodiversity of Sericulture Genetic Resources in the Context of Sustainable Development in Romania

The Need for European Norms and Measures to Prevent Social Dumping

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