Coman Dan Marius

Valahia University of Targoviste · Faculty of Economic Sciences

In the history of the auditing profession, there have been many changes in the way financial statements are audited. In recent years, the changes have been the result of various transformations in the environment in which companies operate and in which auditing is carried out. New technologies available today allow us to capture and communicate dat...

The financial audit report is a valuable tool for ensuring financial transparency and integrity within a company. By presenting the audit results in detail, the report contributes to creating a relationship of trust between the company and its stakeholders. By evaluating procedures and systems, auditors can identify risks and deficiencies within th...

The integration of chatbots into the accounting services industry has become increasingly popular, and their adoption rates are expected to almost double in the next two to five years. Chatbots can automate routine tasks, allowing accountants to focus on more complex and client-oriented work, and AI-powered chatbots can provide more accurate data e...

The market economy implies the permanent optimization of an accounting system that ensures: modern methods, policies, and strategies compatible with the requirements of the current economy oriented towards the support of long-term sustainable economic activities. The increase in business relations' complexity has determined a profound revolution in...

The study proposes a cost management model for recruitment, selection, employment, and integration (RSEI), for the human resources (HR) department in order to identify the possibilities of cost optimization. The proposed model consisted of applying the activity-based costing (ABC) method, as a novelty in the HR field, by developing an algorithm for...

The literature presents both the advantages and opportunities that cloud accounting technology offers to the accounting profession and how the accounting profession adapts to technological progress by increasing efficiency and effectiveness in performing specific tasks. The aim of this research is to highlight the extent to which professional accou...

The economic reality, under the impact of the pandemic crisis caused by the SARS-CoV-2 virus, has acquired a dimension difficult to anticipate, characterized by an extremely high degree of uncertainty. In order to reduce the negative impact of the uncertainty of the pandemic on economic activity, the state has been forced to intervene by adopting m...

The organization and management of the financial accounting function can be done within the economic entity, either through a separate department or through outsourcing, by entrusting, based on a service contract, to professionals. In this context, we were faced with a double scientific challenge. On the one hand, we considered it appropriate to ca...

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...

Customer relationship management (CRM) plays an important role in ensuring the success of companies. Attracting and retaining valuable, satisfied, and loyal customers are important goals of CRM. The aim of the paper is to highlight the crucial role of the relationship between companies and their satisfied customers in achieving long-term performanc...

The research, through a bidirectional approach, aims to develop the university management of the degree programs in order to attract and maintain the potential students, as well as to estimate and manage the costs of the educational services offered during their life cycle. The authors bring into the centre of the study the importance of the simula...

This article provides an analysis of Big Data technology and its use in economics. This term is frequently associated with the notion of Artificial Intelligence so that in the text they are frequently appearing together, especially in the section for practical study. Big Data has passed the "buz word" term and it is a reality of the current period....

Starting from identifying an upward trend in waste disposal costs at the municipal landfill, the research aims to analyze the viability of investment to integrate a compost platform, which transforms the sludge resulting from the biogas production process into a soil improver for agricultural land. The economic entity analyzed activates agri-food a...

In the last 25 years, Romania has undergone a large industrial restructuring, which has resulted in the closure of mines or the diminution of mining operations. However, the mining activities have caused negative impacts both on the environment and on the population. The present study summarizes the situation of the mining activity in the south are...

Starting from the assumption that, at the global level, mountains cover 25% of the Earth's surface and are inhabited by more than 12% of the world population, and that mountain ecosystems are genuine reservoirs of biodiversity providing water, agri-food products, minerals, timber, building materials, and numerous energy sources, we should point out...

This paper presents aspects of the digitalisation of the public and private sector in Romania. The work begins with a theoretical presentation of the notion of digitalisation and short statistics of this concept taken from the records of Eurostat. The motivation of the treated theme derives from the fact that this concept is increasingly met in the...

The awareness of the socio-environmental effects of forest exploitation is essential for better resource management and a sustainable management system for forestry. We started the present research with a theoretical documentation based on the knowledge of the legislation in the field and a descriptive analysis of the evolution of the forest fund o...

This research has as main objective the identification of the potential risks that the mining activity in the upper basin of the Arieş River has on the economic development of this area. The method chosen for this research was the Survey-Based Inquiry in order to know the views of the inhabitants of this area on how economic development and economi...

This research paper is a study of the application of selection techniques in financial audit, with particular attention to the sampling selection technique, as well as an attempt to find out how to improve them, especially in the current informational context. Computer assisted auditing techniques (CAATS) are able to analyze enlarge data volumes to...

The article represents a theoretical research which takes into account the statistical model known as Benford's Law, followed by a quantitative application-based research in which we have used Microsoft Excel elements (statistical and graphical functions) on a set of socioeconomic data in order to emphasize how easy it is for a wide range of users...

This research paper is a study of the application of selection techniques in financial audit, with particular attention to the sampling selection technique, as well as an attempt to find out how to improve them, especially in the current informational context. Computer assisted auditing techniques (CAATS) are able to analyze enlarge data volumes to...

Present paper consists of a qualitative research on firm financial indicators. Firms included in our sample are Romanian firms within tourism sector. By using information gathered from financial statements, we performed a principal components analysis for a number of eight financial indicators. These financial indicators were: turnover growth rate,...

The content of this research theme is topical due to the fact that information technologies have a very strong influence on the companies' financial-accounting system. The globalization of all the activity domains, in the contemporary society, has transformed the use of IT into a competitive advantage because organizations have become increasingly...

The evolution of technology in the field of business has led to the emergence of software programs to facilitate marketing operations, analysis and reporting various activities. Thus, there are programs for the warehouse management of raw materials and finished goods, accounting programs which facilitate the recording of accounting operations, prog...

The modern society simultaneously acknowledges a growth and diversification of the activity, and, also, the increased potential of the fraud. This case study focuses on the theoretical ideas regarding the concept of "fraud", and, also, the instruments and computer assisted techniques used to reveal it within the public institution. Throughout a the...

Business development is accompanied by more and more complex questions which require some instant responses. The traditional informational systems of SGBD type have not been created to provide instant responses to different business requirements. This led to the creation of Business Intelligence applications which-by proving that they can support t...

The work coordinates of accountancy in the new information era suppose a renunciation to many traditional instruments and an acceptance of others, imposed by the modern organization, as well as the recognition of accounting information as a necessary input in decision making. The present study analyses, on the basis of the data gathered from the ap...

The goals of an economic entity are very diverse; generally, it will desire to maximize its results, while trying to pursue some goals characterizing different aspects of the activities it carries out. In order to be able to attain their goals, organizations manage diverse structures, entrusting the tasks to be carried out to different responsibili...

A dashboard is a set of pertinent information, concerning the results obtained in the leadership domain, the information being presented in a pre-established synthetic form and operatively transmitted to its beneficiaries. From this definition, it results that the dashboard can be approached in a double hypostasis: on the one hand, as a way of rati...

During the last decennia we have witnessed a spectacular development of the technologies in the domain of communications, electronics and informatics, and one of the main features of the contemporary society is its transformation into an informational society. Accountancy has not been an exception from these transformations, being the beneficiary o...

Phrases such as knowledge-based economy, knowledge-based organizations, education based on knowledge are often used today, the Internet changes every day world we live and adoption of the digital era is a challenge for all organizations from small and medium sized companies to corporate level. At European level there is a UE initiative to guide the...

The collapse of companies like Northern Rock (UK) and Bear Stearns (USA) show that you cannot defend the profitability of liquidity risk; both companies had profit in quarter before their disappearance. During financial crisis, the risks tend to influence each other, causing the collapse of business; efficient management of investments is one of th...

The collapse of companies like Northern Rock (UK) and Bear Stearns (USA) show that you cannot defend the profitability of liquidity risk; both companies had profit in quarter before their disappearance. During financial crisis, the risks tend to influence each other, causing the collapse of business; efficient management of investments is one of th...

With access to critical performance indicators of business processes, executives, business managers and staff members can play a crucial role in improving the speed and effectiveness of an organization's business operations. The monitoring and analysis of business processes are complicated by the variety of organizational units and information syst...

In the context of information globalization Romanian libraries must define their unit role in society, namely to capitalize on and preserve the national intellectual heritage by organizing, processing, access, preservation of national documentary heritage in various types of media. Promoted principles, like the principle of freedom of information a...

It became clear that while OLAP spreadsheet add-ins was very popular with end-users, they were little understood by IT professionals. Indeed, few people realized just how much was possible with good add-ins which combines the best of proprietary Windows and Web LAP clients, often delivering significantly superior solutions to either. This research...

It became clear that while OLAP spreadsheet add-ins was very popular with end-users, they were little understood by IT professionals. Indeed, few people realized just how much was possible with good add-ins which combines the best of proprietary Windows and Web LAP clients, often delivering significantly superior solutions to either. This research...

As a majority of the population lives in rural areas and are illiterates how to bring them into the new system will be a big challenge to the government. Further, still there are some villages which are not accessible and do not have electricity. To train the entire population on how to use, how to communicate with the officials in case of any issu...

In this paper is talking about why the highly competitive companies require frontend analytical tools. Also be determined first characteristics to be sought by those instruments. This discussion presents a front-end tool available today and their suppliers and a short list of strengths and weaknesses in their part. It should be noted that the softw...

Translation of financial reports in electronic format has progressed with the development of new information technologies. XBRL in the current period is the link between information technology (XML) and accounting standards (GAAP) ensuring economic community published in a variety of formats, extract and automatically exchange financial statements....

Access to information technologies and INTERNET create prerequisites for building information systems to serve the interest of individuals or entities. In this regard it is notable European initiative and is currently Romania to implement eservices as a solution to solve e-governance bureaucracy and inefficiencies that affect the government. This s...

The main objective of this work is to develop decision-performance relationship for all hierarchical levels within a company, by identifying key factors and performance indicators, and present information tools that support performance management and decision making. Premise of this approach is that performance can not be strictly at the employee,...