Proceedings of the International Conference on Business Excellence Feed

Forensic Accounting in the Knowledge and Innovation Society: A Bibliometric Approach

Sat, 01 Nov 2025 00:00:00 GMT

This study employs a bibliometric analysis using Vos Viewer Software to identify key trends and developments in forensic accounting, particularly in manipulating financial statements. The research explores the evolution of forensic accounting, its role in detecting fraud, and the influence of technological advancements on economic crimes. The study analyzes scientific publications, co-citation networks, and keyword trends through bibliometric mapping to outline the thematic evolution of forensic accounting research. The findings indicate an increasing academic interest in fraud detection techniques, integrating artificial intelligence and big data in forensic investigations, and the growing complexity of financial fraud schemes. Additionally, the study reviews various methods used in forensic accounting, including financial ratio analysis, digital forensic tools, and predictive analytics, in the context of fraud detection. Also, the study identifies emerging trends, challenges, and areas for further investigation by combining quantitative and qualitative research methodologies. The results contribute to a broader understanding of forensic accounting as an interdisciplinary field encompassing accounting, finance, law, and cybersecurity. The bibliometric approach facilitates the identification of research gaps and provides insights that may support the development of more effective fraud detection strategies.

Information Systems and Knowledge Management: Theoretical Perspective of Associated Interconnection

Sat, 01 Nov 2025 00:00:00 GMT

It is already acknowledged that recent advancements in information technology, particularly in information systems, have significantly transformed business and organizational practices in different ways. Specifically, it presents various opportunities and challenges that influence how data is transformed into information and subsequently into knowledge. Such context provides numerous ways for managing the environment for such conversions, potentially boosting both individuals and organizations productivity. Due to the continuing development of information systems, knowledge has become much more valuable assets than in the past, as new concepts of knowledge information systems should be intensively approached. This article explores the interactions, links and approaches between knowledge management and information systems. The used research methodology is based on a multi-step search strategy implemented to ensure a thorough collection of relevant literature, meant to gather, analyze and synthesize existing knowledge management and information systems research. Despite the various debates and perspectives surrounding Information Systems (IS) and Knowledge Management (KM), this article has shown that, although these concepts are not new in the academic field, their integration has only recently raised attention as organizations increasingly acknowledge the significance of effective knowledge management.

Analyzing attachment style and resilience capacity of future entrepreneurs

Sat, 01 Nov 2025 00:00:00 GMT

The present paper aims to identify the influence of attachment style from the perspective of resilience seen as a result of an interactive process between the individual and the environment. Specialized studies have shown that there is a direct influence between the attachment style acquired in childhood, which is seen on a continuum, can be maintained until adulthood, or can undergo changes depending on individual differences, and the level of resilience. The authors using as instrument questionnaire AAS (Adult Attachment Scale) with three dimensions for each attachment style: dependence on others, anxiety in relationships, and closeness/intimacy and CD – RISC indicating measuring resilience according to personal competence, high standards and tenacity, confidence in one’s intuitions, tolerance towards negative effects and the fortifying effects of stress, positive acceptance of change and relationships of trust, control and spiritual influences. The authors used the statistical method Man-Whitney U test, Kaiser-Meyer-Olkin Measure of Sampling Adequacy (KMO-MSE) index, and Bartlett’s test of sphericity were determined to assess factor analysis. The conclusions indicate that subjects with an avoidant dominant attachment style have a different level of resilience compared to subjects with a secure dominant attachment style. Subjects with an avoidant dominant attachment style had a higher level of resilience than subjects with a secure dominant attachment style.

A New Dimension to Corporate Governance in Preventing Financial Statement Fraud

Mon, 22 Sep 2025 00:00:00 GMT

This research delves into the perceptions of students and professional economists/accountants concerning the pivotal role of corporate governance in preventing and combatting fraud in financial reports. The study hypothesizes significant disparities in how students and accounting professionals view the efficacy of corporate governance in fraud prevention within financial reports. A specialized questionnaire was crafted to gauge perceptions of corporate governance effectiveness, familiarity with governance mechanisms, and personal encounters with governance practices, with participant status (student vs. professional) serving as the independent variable. The findings highlight the potential benefits of enhancing corporate governance education with a practical and reality-oriented approach. Collaboration among academic institutions, professional bodies, and industry entities emerges as a crucial factor for the success of such initiatives. The study engaged 236 participants, comprising 118 economics/accounting students and 118 seasoned accounting professionals, utilizing Google Forms. The diverse participant pool, including students from various universities and experienced accounting professionals, ensured a comprehensive exploration of viewpoints on corporate governance and its impact on fraud prevention.

Empowering Antibiotic Stewardship: Bridging Gaps in Public Awareness and Healthcare Practices

Mon, 22 Sep 2025 00:00:00 GMT

As the global challenge of antibiotic resistance continues to escalate, understanding public perceptions and attitudes becomes paramount in shaping effective strategies for antibiotic stewardship. This article presents the findings of a comprehensive questionnaire designed to explore the intricate landscape of public awareness, attitudes, and responsibilities regarding antibiotic use. From familiarity with antibiotic resistance to opinions on proposed measures such as price increases, the survey delves into nuanced perspectives. The questionnaire not only scales public awareness, but also probes the delicate balance between economic considerations and responsible antibiotic use. Navigate the seas of public opinion, addressing concerns, preferences for awareness channels, and the perceived role of individuals in combating antibiotic resistance. This research serves as a compass for public health initiatives, offering insights into the tapestry of beliefs that shape antibiotic-related behaviors. The diverse responses provide a foundation for customized interventions, aiming to bridge knowledge gaps, dispel misconceptions, and foster a culture of responsible antibiotic use. Through this exploration, we embark on a journey toward a future where antibiotics remain potent allies, safeguarded by an informed and conscientious public.

Labor market assessment and the role of education in the period 2022-2023

Wed, 13 Aug 2025 00:00:00 GMT

Improving labor market conditions is very important in creating a productive, fair and attractive work environment for employees and employers. A theoretical framework on effective employment is essential to understand how the recruitment, integration, development and retention processes of employees can be optimized. It can be built on several fundamental concepts and theories in the field of human resources management, organizational psychology and sociology of work. This study analyzes data from the years 2022 and 2023, respectively, from the National Employment Agency (ANOFM) database, which are the basis for developing employment strategies. The methodology consists of a qualitative and semi-quantitative analysis of data taken from the ANOFM website for the years 2022-2023. The main conclusion of this article is the situation at the end of 2023, where an employment rate of 88% was achieved, compared to the previous year, and this percentage shows the first negative signs following Covid-19. The main limitation refers to the availability of data series.

Artificial intelligence – accelerator for sustainable development in universities

Wed, 13 Aug 2025 00:00:00 GMT

Sustainable development represents a general idea that aims to meet the needs of current generations without compromising the ability and needs of future generations. The sustainability in universities is an important concept in the current context of global challenges related to climate change, limited resources and sustainable development. These involve embedding sustainability principles in education, research, and the involvement of the university community. By adopting this concept of sustainability in universities, we can support the environment, providing a solid platform for educating the current generation, as well as the next generation, which will contribute to a fair future. Artificial intelligence has a key role in promoting sustainability in universities by supporting institutions in reducing their impact on the environment by optimizing resources and focusing on student education in a sustainable way. Artificial intelligence can help transform universities into sustainable entities in several ways such as waste management, sustainable transportation and optimization of energy consumption. The present paper conducts fundamental research using “Research Horizon Navigation”- Clarivate, analyzing 79 topics on sustainable development in universities that were published between 2019-2024. This research highlights the complex connections between artificial intelligence, university sustainability initiatives and perspectives on a sustainable future.

The impact of digitalization on physical customs control, by evaluating the use of non-destructive scanners and artificial intelligence-based systems

Wed, 13 Aug 2025 00:00:00 GMT

Digitization, digitalization and digital transformation are important concepts for current economic dynamics. Many public institutions have digitized all their activities and the entire system flows, but some organizations are still working on this aspect. In the customs system, most activities are positioned in the digitalization activity. Steps are also being taken for digital transformation and artificial intelligence is used for physical control. This research initially aims to identify variables that have a significant relationship with organizational digitalization and then what are the factors that influence these variables. The results indicate a robust positive association between digitalization and technological advancement, as well as fraud dynamics. However, digital transformation is associated with major investments. The second step was to determine the factors that influence these variables. The main limitations refer to the application of the research at the Romanian level.

Mapping the Landscape of Diversity, Equity, and Inclusion with a setting in Corporate Governance Research

Wed, 13 Aug 2025 00:00:00 GMT

In recent years there has been a growing interest in diversity, equity, and inclusion (DEI) topics, as key elements in addressing current economic and social challenges. This article aims to provide insights regarding the evolution of DEI in the context of corporate governance, presenting an analysis of publications’ structure and the major themes on the topic. Bibliometric techniques are utilized along with frequency and descriptive statistics. A final sample of 983 scientific publications from the Web of Science database were analyzed. The dynamic of publications is approached by delineating the time frame according to the geographical evolution of literature. Descriptive analysis is used to examine the characteristics of papers, to identify the best documented and the most cited ones. Network analysis projected in VOS viewer is applied to present the scientific collaboration between authors and universities, along with the keyword co-occurrence. The results emphasize that DEI research has increased significantly in the past five years, with a preponderance of publications from developed countries. The papers published in journals are better documented and more cited compared to conference proceedings. Muchmore, most articles emphasize the importance of gender diversity in corporate boards. This study provides a valuable contribution for academia, offering a comprehensive overview of the current state of DEI research, and for businesses by synthesizing information on a salient issue of interest to decision-makers and practitioners. Therefore, this contributes to a more profound understanding of the field and provides guidance for future research.

Romanian consumers and ethical choices: exploring attitudes, actions, barriers and demographic disparities

Wed, 13 Aug 2025 00:00:00 GMT

Based on the climate crisis and the growing global interest for sustainability, ecological behavior of consumers has become a central theme for economic and social research. In Romania, although the awareness of environmental impact is growing, there still are discrepancies between consumers‘ stated attitudes and their actual practices. This study explores the determinants for adopting ecological behaviors, focusing on the relation between attitudes towards ecological products and the perception of economic barriers, using the data provided by MKOR Research & Consulting from the Ethical Consumer Report in Romania. The research methodology, quantitative in nature, is based on the application of a structured questionnaire to a representative sample of 1,084 respondents, selected by stratified sampling according to relevant demographic and economic variables. The statistical analysis uses Pearson correlation to assess the relation between ecological attitudes and behaviors and Chi-square test to identify differences in the perception of price barriers between income segments. The results show a significant positive correlation between pro-environmental attitudes and environmental behaviors (r = 0.463, p < 0.001), as well as important differences in the perception of price as a barrier between income groups (χ² = 1086.567, p < 0.001). This study contributes to the specialty literature by highlighting a complex dynamic between ecological values and economic constraints in adopting sustainable behavior. The results of the research offer valuable implications for public policies aimed at reducing economic barriers by subsidizing green products, as well as for the development of inclusive marketing strategies to facilitate the access of lower-income consumers to sustainable products. The study not only addresses a gap in the specialty literature, but also offers concrete solutions to promote green consumption adapted to the economic and social context in Romania, thus contributing to the understanding of the transition process towards a green economy.

Work Climate and Economic Performance in the Context of the Green Deal Implementation in Romania

Thu, 24 Jul 2025 00:00:00 GMT

As the European Green Deal shapes every industry and process, evolving continuously, it is paramount to understand its implications on employees and the economic performance of companies. This study investigates the impact of the European Green Deal’s implementation on economic performance and the work climate of Romanian companies, contributing to the specialized literature by providing empirical insights regarding the relationship between these variables and their influence. Thereby, an exploratory market survey was conducted using a quantitative research design. The sample of the study was 131 Romanian employees, and the results show that the organizational sustainability policies positively influence the economic performance of the companies and the employees’ green behavior, both directly and indirectly, having the leadership team as a mediator. The results show a stronger effect of organizational sustainability policies on the economic performance of Romanian companies and employees’ green behavior, when this relationship is mediated by the leadership team, highlighting for the Romanian companies, the importance of the leadership team in this context and the constant need to improve their abilities, knowledge, and competencies in this area. Furthermore, the employees’ green behavior positively influences the work climate, suggesting that as the employees adopt more sustainable practices, the work climate tends to be more friendly and pleasant, this way retaining longer the employees at the same company. These findings suggest that companies should also invest in employees’ sustainable behavior. The study provides valuable insights for business leaders and policymakers, suggesting the importance of balancing economic performance with environmental responsibility. This paper could be a starting point for future academic research, exploring a specific sector or the integration of emerging technologies in the management of green policies, and extending the study using a more complex sample.

Predicting Financial Performance in the Romanian Transportation Sector: A Machine Learning Approach

Thu, 24 Jul 2025 00:00:00 GMT

Since the beginning of the 21st century, Romania has experienced economic growth, driven by the liberalization of various industries. This shift has led to increased corporate profits, which in turn have contributed to a rise in Gross Domestic Product (GDP) and higher salaries for employees. Machine Learning and Artificial Intelligence have emerged as some of the most impactful technologies in recent years, due to their ability to analyze vast amounts of data and automate complex tasks. This research focuses on applying Machine Learning and Artificial Intelligence algorithms to analyze the most representative transportation companies in Romania. The study explores various financial indicators, including shareholders’ equity, liabilities, number of employees, turnover, net profit, fixed assets, and current assets, as well as location-related data such as county, city, and date of establishment. A comprehensive data analysis approach has been implemented, beginning with data cleaning, followed by exploratory data analysis to identify patterns and correlations between variables through interactive visualizations. Furthermore, multiple Machine Learning algorithms have been developed to predict the net profit of these companies based on independent features, with model performance evaluated using specific metrics.

Evaluating and Measuring the Social License to Operate

Thu, 24 Jul 2025 00:00:00 GMT

Today, obtaining legal permits is no longer sufficient for companies aiming to operate sustainably. Firms are increasingly expected to gain the trust and acceptance of the communities in which they operate. This concept is known as the Social License to Operate (SLO). This paper explores how SLO influences businesses performance, especially in sectors where environmental and social impact is significant. The paper analysis the evolution of the SLO concept, presents a number of approaches of measuring the SLO, and highlights some challenges associated with applying it in various industries. The purpose of the study is to understand the role of SLO in the financial performance of businesses which face pressure from stakeholders, regulators, and investors to demonstrate social and environmental responsibility. Also, this paper examines the evolution of SLO and presents the measurement methodologies including the challenges and connections with overall business performance. The paper analysis how businesses generate stakeholder trust, as well as the financial and operational risks of failing to obtain an SLO. Afocus area is measuring the SLO. The paper highlights some models described in the literature and analytical research that quantifies stakeholder sentiment across various industries and regions. The study shows that companies with a strong Social License to Operate tend to win greater investor confidence, experience fewer delays in project approvals, and face lower reputational risks. Companies that dismiss the importance of their SLO face the consequences—financial and operational issues, and a loss of investor confidence. To avoid this, businesses should focus on being transparent and building a real relationships with its stakeholders.

Wartime Supply Chain Reconfiguration: Geopolitical and Economic Realignments in Polish-Ukrainian Relations

Thu, 24 Jul 2025 00:00:00 GMT

The paper examines the evolving dynamics of Polish-Ukrainian relations in the context of the Russian full-scale invasion of February 2022. It focuses on the impact on trade, reconfiguration of the supply chains, and regional cooperation by analyzing Poland’s role as a transit hub for Ukrainian goods, the developments in the energy and defense sector, and looking at the importance of initiatives such as the Three Seas Initiative in rebuilding Ukraine. The study also examines the challenges of disrupted logistics, trade disputes, and historical tensions, considering their effect on long-term economic integration. By looking at the Polish-Ukrainian cooperation, the paper highlights how strategic infrastructure projects and bilateral investments priorities are being changed or accelerated to accommodate for new geopolitical realities, particularly in the context of friendshoring phenomenon and the redirection of trade flows. The paper tackles the growing reliance between the two economies and how their cooperation may influence broader EU accession efforts and regional stability. By looking at the cooperation efforts between these two countries, this paper provides insights into the broader changes in global supply chains and how they are reshaping economic development in Central and Eastern Europe. This paper was co-financed by The Bucharest University of Economic Studies during the PhD program.

Reimagining Urban Futures: The Role of Public Administration and Technology in Navigating Demographic Transitions

Thu, 24 Jul 2025 00:00:00 GMT

This article explores the complex interaction between urbanisation, demographic change, and the transformative role of public administration. The article examines how these forces confront urban resources and infrastructure and present opportunities for sustainable urban development. The article provides an original framework for integrating advanced technologies such as IoT and big data analytics into public administration strategies through comprehensive models that integrate technological innovation and demographic realities, placing public-private partnerships and citizens at the heart of urban transformation. The study presents a new perspective on the creation of smart, inclusive, and future-ready smart cities by reimagining urban governance to cope with the dual pressures of population and urban growth. These results strengthen the theoretical debate and provide practical insight to policymakers and practitioners working to optimise the quality of life in modern urban environments.

The Economic Efficiency of Tomato Cultivation and the Impact of the “De Minimis” Scheme on the Profitability and Competitiveness of Romanian Farmers

Thu, 24 Jul 2025 00:00:00 GMT

Tomato cultivation in protected areas plays an essential role in Romanian agriculture, due to the high demand for fresh, quality products throughout the year. However, the technological complexity and high costs associated with this crop can become a barrier for small producers. In this context, the Romanian state has implemented the “De minimis Aid for the Application of the Tomato Production Support Program” scheme, a financial support designed to support farmers, reduce their financial burden and improve their competitiveness on the market. This paper analyzes the economic efficiency of tomato cultivation in protected areas, using the technical-economic method to evaluate relevant indicators such as profit, rates of return and the break-even point in two variants: with and without the application of the financial support offered through this program. The results of the study show that financial support supports farmers’ expenses, facilitating their access to the necessary resources, increasing profitability from 9% to 75% for an area of 1000 sq m. The support program contributes to the economic stability of producers, facilitating market access for high-quality local products, improving their competitiveness. The support measures represent a fundamental pillar for the consolidation of the Romanian agricultural sector, stimulating economic sustainability and promoting local products.

Circular Economy and Sustainability in the Fast-Food Industry: A Marketing Approach

Thu, 24 Jul 2025 00:00:00 GMT

In a global context increasingly marked by environmental concerns, the circular economy is becoming an essential solution for sustainability. The present study analyzes the integration of circular economy principles into the marketing strategies of fast-food restaurants, as well as the influence they have on consumer perception. The research instrument was an online questionnaire that had a number of 676 respondents. The research results highlighted that 44.5% of the respondents took into consideration the sustainable part of fast-food restaurants, but speed and convenience proved to be the essential elements that they chose. The most appreciated aspects highlighted by the respondents were biodegradable packaging, providing healthy food options and the use of local and sustainable ingredients. In contrast, the least appreciated aspects were collaborations with ecological organizations and reducing the carbon footprint. On the other hand, it was found that among the most appreciated methods of promoting sustainability, that fast-food restaurants can implement, were social media and digital campaigns. A much smaller impact was observed in the choice of TV commercials and collaborations with influencers. In essence, this research provides some practical insights into marketing strategies that consider sustainability in the fast-food industry, but also helps to understand consumer behavior. The results highlighted the fact that there is a need for consumer education in order to increase the effect of sustainability measures. Moreover, the obtained results can constitute a solid basis for further research that focuses on how consumer perceptions of sustainability can affect real-life behaviors.

From Policy Shifts to Career Shifts: How Political Changes Fuel Professional Reconversion in the Knowledge Economy

Thu, 24 Jul 2025 00:00:00 GMT

Political shifts can occur in any country at any moment, and it can lead to different kinds of changes, such as employment disruptions. These kinds of changes can force employees to follow a different career path, make new choices and acquire different skills. This research investigates how the instabilities from the Romanian presidential elections affect the decisions of the employees in their professional and personal life. The actual situation in Romania needs more focused attention on professional retraining and on knowledge economy-based adaptation measures for making workers more prepared for the new professional market. In order to analyze these impacts of political instability on workforce adaptability, we have used a survey data collection. The uncertainties about the workplace stemming from political instability lead the employees to find other alternatives in terms of getting new skills and checking out other job offers. By its skills development features and the new emerging sector employment generation, the knowledge economy plays a vital role in professional transition routes. The research frames the need for the development of targeted national policies that enable workers in the adaptations to careers being supported by knowledge economy approaches, in order to reduce the impact of the political instabilities.

Functions of the 6th Generation Port in the Context of Environmental, Social and Governance Factors

Thu, 24 Jul 2025 00:00:00 GMT

Orientation towards environmental, social and governance standards is becoming very important today for the success and sustainability of organizations. In the international context where environmental policies and social responsibility are becoming increasingly important, adopting practices in this regard represents both an ethical and moral commitment and a business strategy. The need to address environmental, social and governance factors in the port organization is becoming more of an obligation than an initiative of its own, but which promises to bring with it a long series of opportunities that will help both port organizations that address environmental, social and governance provisions and their stakeholders. This paper addresses the functions of a new generation of ports, the sixth generation, still in the proposal stage, and environmental, social and governance factors, thus identifying the correlation between the two concepts. The incipient approach to the proposal for the development of a new port concept creates the opportunity to integrate environmental, social and governance factors as a constructive part of the sixth generation of ports.

Leveraging Green Tourism and Digital Innovation for Sustainable Urban Development: A Case Study of Belgrade

Thu, 24 Jul 2025 00:00:00 GMT

Green tourism and emerging digital technologies integration towards sustainable urban development is discussed in this topic, with special reference to urban parks of Belgrade. Green tourism has come up as a rising alternative for mass tourism in efforts to offset adverse environmental consequences of tourism practices and enhance the overall tourism experience. The role of urban green spaces towards enhanced urban living and their sustainability-potential towards promoting tourism growth is examined here. By applying GIS and remote sensing technologies, that is, LANDSAT satellite data from 1992 and 2022, the transformation in the composition of Belgrade’s urban parks is examined, where forest cover diminished by 0.34 km² and grassland expanded by 0.45 km² during the last three decades. These alterations suggest that the dynamics of urbanization and infrastructure development are impacting the ecological equilibrium of green areas. The importance of using digital tools (such as mobile devices and augmented reality) to enhance the visitor experience and support park management is also emphasized. These results underline the importance of monitoring-wise ways that the two can develop simultaneously, or do not. The findings indicate the need for careful monitoring and management to achieve a balance between urban growth and the preservation of green spaces. Other studies must target research on efficient ways of mitigating the negative effects of urbanization on green spaces so that they remain to serve ecological, recreational, and tourism functions.