Dan Ioan Topor

• Associate Professor PhD and Doctoral Supervisor in Accounting
• Professor (Associate) at 1 Decembrie 1918 University

This research explored the application of computer-assisted audit techniques (CAAT) and the extent of self-threat that exists in small and medium-sized audit companies due to the applied digital environments. The study used a focus group analysis method based on interviews to explore the types of CAAT applied by small and medium audit companies in...

Digitalization is a challenge of the current environment, and the digital transition has extended to the audit profession. It affects the technology used by clients and the pressure on auditors by audit regulations to apply and use computer-assisted audit techniques (CAATs). The results of specialized literature indicate that the application and us...

The digital transition in the business world emerged as a necessity during the health crisis. Along with businesses transitioning into the innovative digital sphere, ethical issues also appeared. To switch to new technologies, companies must not only be aware of but also engage in digital practices and, last but not least, consider the importance o...

Over the past two decades, Integrated Reporting (IR) has evolved into a consolidated global corporate reporting practice, used by financial analyst in evaluating companies. Considering the existing strong regulations on nonfinancial reporting for European companies, current study analyses the impact of voluntary IR adoption and implementation on th...

Sur le plan territorial, les administrations publiques espagnoles sont organisées en administration d’État, administration des communautés autonomes et administration locale. Le gouvernement local a le contact le plus étroit avec les citoyens et, par conséquent, les pouvoirs et les décisions prises par les institutions locales ont le plus grand imp...

By taking into account temporal and individual effects, panel data models enable a precise analysis of the effects of total cost variations on cost redistribution, which is crucial for cost structure optimization. With overall price increases, businesses are also seeing higher costs. However, one piece of data is a specific concern: a business's to...

The digital transition has affected and continues to affect all sectors of the economy. The COVID-19 pandemic forced many industries, including the accounting sector, to adopt digitization measures to maintain their activity during this restricted period. Innovative systems and advanced technologies thus became indispensable in the accounting profe...

Agriculture is a determining factor regarding the development of the Romanian economy, noting its importance for population consumption and as a supplier of raw materials for the relaunch of other industries. Agricultural financing consists of credits granted to natural or legal persons for developing agricultural activities, expanding agricultural...

Territorially, Spanish public administrations are organized into State Administration, Autonomous Community Administration, and Local Administration. Local government has the closest contact with citizens and therefore the powers and decisions taken by local institutions have the greatest impact on the social welfare of citizens. To ensure this wel...

The aim of this research is to identify the main aspects of the impact of cybercrime on the business environment through quantitative research and comparative analysis by reviewing international literature. The applied research methodology also consisted of processing and analysing information gathered from the literature of international regulator...

Due to the progress of digitization and the associated use of artificial intelligence in the economic and especially the accounting field, the cooperation between man and machine is becoming increasingly prominent in society. The objective of this research to address the ethics of using artificial intelligence in the accounting firms by looking at...

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...

This study uses the theory of social learning to investigate the relationship between hedonic and utilitarian motivation and e-commerce online shopping intentions. Based on a literature review, four hypotheses and eight sub-hypotheses are proposed. The study’s novelty derives from the study region and the implications of the COVID-19 pandemic. The...

No dеvеloрmеnt in rеcеnt уеаrs hаs chаngеd comраniеs аnd othеr orgаnizаtions аs much аs digitizаtion bеcаusе it аffеcts a wide vаriеty of аrеаs, including finаncе, accounting, and auditing. Howеvеr, thе currеnt system of аccounting digitizаtion аnd аutomаtion in comраniеs is vеrу diffеrеnt. Although somе comраniеs аrе аdvаncеd in this rеgаrd, othеr...

Recently, social media marketing has become one of the most significant growth channels for many businesses. However, many companies are still unclear about using social media marketing to their advantage, particularly in an e-commerce environment. In this background, this study examines the effect of website quality, consumer satisfaction, and eWO...

The mechanisms developed at the European level through the Green Deal, to achieve the assumed decarbonization process, are facing major challenges to reach climate neutrality of the EU in a clean and circular economy by 2050. The purpose of this study is to investigate the hypothesis of the Environmental Kuznets Curve (EKC), based on the causal rel...

This chapter deals with developing a strategic map for improving the performance of medical services using the balanced scorecard (BSC). The main objectives of this chapter are to present the conceptual approaches of the balanced scorecard, the implementation and use of BSC in medical services, the advantages and limitations of BSC implementation i...

This research aims to measure the financial performance of companies in the water and sewerage sector by creating a sustainable econometric model for making long-term strategic decisions for managers and stakeholders. The research methodology consisted of the use and statistical processing of the data included in the summary financial statements of...

The COVID-19 pandemic is a mobilizing circumstance for rethinking the economic activities of companies, as well as reorganizing the way employees work. To comply with the regulations imposed worldwide, most economic activities were transferred to the online environment. The purpose of the paper is to carry out an investigation of the Romanian telew...

This chapter highlights the results of a transversal study on the influences of managers' decisions on sustainable business models. The objectives of this chapter are presentation of business models and sustainable business models and a study on the influences of managers' decisions on the use of sustainable business models. Based on the internal a...

This chapter aims to synthesize some of the current issues of the circular economy and circular business models. Based on the international literature, the chapter highlights aspects such as the conceptual theoretical approaches of the circular economy and circular business models, interconnecting the principles of the circular economy, the differe...

The main objective of the present research is to identify the advantages and benefits that the use and implementation of 5G technology has on the development and evolution of the Romanian business environment. The study is based on a theoretical documentation regarding existing information in the field and a descriptive analysis of the evolution of...

Securing confidential information on mobile platforms has been, is, and will be a topical issue for specialists. In order to eliminate these vulnerabilities, specialized companies have made some patches, but these do not constitute a real guarantee that the same or any other applications will not be attacked and exploited without the users' will. M...

Order increases, supply chain disruptions, changing customer behavior, store closures, and more that have been caused by the coronavirus epidemic (COVID-19) will undoubtedly affect the online commerce forms of business. The coronavirus pandemic has a significant impact on digitalization and customer experience and well-being in mobile commerce. Sin...

This chapter addresses the main challenges of current e-accounting systems and also some future perspectives. The main objectives of this chapter are to present the conceptual approaches to e-accounting and ICT, their role and the determinants underlying the implementation of e-accounting systems in the business environment, the principles of secur...

The spread of social networks and the high level of penetration of digital content and mobile devices have created a society in which consumers expect constant communication from companies. In addition, communication on social media is often accompanied by the hope of being able to interact on an equal footing. In this way, companies hope that the...

The digital transformation has produced changes in all existing areas of activity worldwide. There are many factors that can influence the intention to use Industry 4.0 processes and solutions and change the behavior of organizations and their business models. The aim of this study is to validate the econometric model on assessing the significant i...

This article demonstrates, on one hand, how organizations are able to optimize their business processes to streamline their activities and, on the other hand, how performance can be enhanced by using the target cost method in a construction project. Based on the analysis of national and international literature, the authors carried out a quantitati...

This chapter approaches some issues related to the implementation of sustainability reporting and its benefits within an economic entity. The main objectives of this chapter are to present a brief implementation guide of sustainability reporting, according to GRI requirements and the benefits of its use. Based on the specialized literature, the aut...

This chapter deals with some dimensions of strategic management accounting, including the instruments with which they operate and interconnect in order to make managerial decisions. The main objectives of this chapter are to present the general approaches of the concept of strategic management accounting, the dimensions of the application of strate...

This chapter illustrates aspects of business ethics and cost management applicable to small and medium-sized entities. The main objectives of this chapter are to identify and clarify ethical issues and business ethics theories applicable to small and medium-sized entities as well as to identify the functions and principles underpinning the cost man...

Lucrarea de fata este o cercetare exploratorie a domeniului Managementului costurilor si o provocare de adaptare la noile cerinte impuse de digitalizare si sustenabilitate. Emiterea unor decizii manageriale corect fundamentate au la baza informatii solide al caror furnizor principal, contabilitatea de gestiune, joaca un rol esential in stabilirea s...

The purpose of our study is to research and identify intrinsic and extrinsic motivations but also their impact on the behavioral intentions of using Internet of Things (IoT) solutions among company managers in Romania in the future. The research method used in the quantitative study was the sample survey, using the online questionnaire as a data co...

Following a recycling or continuous recycling process, there is always waste with no material or market value that can be converted into energy or other fossil fuel substitutes. The present study aimed to evaluate the management of organic waste policy and to predict the trend of organic waste generation in Albania. The research used an appropriate...

Technological innovation evolves through the use of information systems and this study highlights the intentions of using accounting platforms by conducting a quantitative study on sustainability and its social influence. The purpose of this study is to investigate the factors that influence the acceptance and use by company managers of accounting...

The paper deals with the environmental costs (EC) in the electrical equipment industry by using environmental accounting as a strategic instrument for controlling the economic entity (EE). The novelty of the study consists of integrating a mathematical model in environmental management accounting (EMA), starting from the identification of the types...

Recent world events have refocused interest on the link between the existence of corporate governance and an entity’s effectiveness. The aim of this study was to identify the influence of the corporate governance system of an entity in order to measure its effects on market value. To achieve quality corporate governance and to increase an audit com...

This chapter provides a business perspective on the policies and benefits provided by implementing environmental managerial accounting in various areas of activity. The main objectives of this chapter are to present the evolution of the EMA and its policies, business analyses carried out by specialists, including the benefits of implementing the EM...

This chapter highlights the results of a transversal study on the influences of managers' decisions on sustainable business models. The objectives of this chapter are presentation of business models and sustainable business models and a study on the influences of managers' decisions on the use of sustainable business models. Based on the internal a...

This chapter aims to synthesize some of the current issues of the circular economy and circular business models. Based on the international literature, the chapter highlights aspects such as the conceptual theoretical approaches of the circular economy and circular business models, interconnecting the principles of the circular economy, the differe...

This chapter presents, in a descriptive manner, the interrelation of the sustainability reporting concepts and the sustainability disclosure through internal and external stakeholders. The main objectives of this chapter are approaching the disclosure of environmental information, presenting the views of the stakeholders on the content and format o...

This chapter presents the evolution and perspectives of management accounting in the digital economy. The main objectives of this chapter are to present the different conceptual approaches of the digital economy and Industry 4.0, the B20 pillars and their impact on the management accounting, the role of management accounting and of the management a...

Big data analytics can add value and provide a new perspective by improving predictive analysis and modeling practices. This research is centered on supply-chain management and how big data analytics can help Romanian supply-chain companies assess their experience, strategies, and professional capabilities in successfully implementing big data anal...

Due to environmental considerations, environmental sustainability has become the main target of contemporary organizations, which has a direct influence on increasing their performance. The purpose of this study was to present the efficiency of green business process optimization for the performances of mining entities. Quantitative research was ca...

Due to its relative contribution and growing impact in the economy, tourism can play an important role in advancing the universal 2030 Agenda for Sustainable Development, including the application of bioeconomy principles, when governed with social responsibility, following sector specific standards as the ones provided by the Global Sustainable To...

This paper refers to the opportunities to utilize some econometric models in the macroeconomic studies. In this respect, authors concentrate on the possibility to use the simple linear regression model in analysing the evolution and correlation between the Gross Domestic Product and some macroeconomic aggregates. Under these circumstances, there ar...

Considering the worldwide evolutionary stage of Industry 4.0, this study wants to fill in a lack of information and decision-making, trying to answer a question about the level of preparation of Romanian Small and Medium-sized Enterprises (SMEs) regarding the implementation of the new technology. The main purpose of this article is to identify the...

This chapter highlights some aspects of the contribution of TA to enhancing environmental performance. The main objectives of this chapter are to highlight aspects related to the TA and its implications for its use as an efficient method in ensuring decision support in the environmental reports of an economic entity. This implies the transition to...

This chapter illustrates some aspects of the theoretical and practical implications of TA for optimizing the profit of an entity. The main objectives of this chapter are to present a comparative analysis of the managerial implications between throughput accounting and some managerial accounting methods, hybridization attempts with other methods, as...

This chapter illustrates some aspects of the green reporting and its impact on the business strategy of an economic entity. The main objectives of this chapter are to present the green reporting and the green accounting synthesis documents and, also, to present the computer program for the green report of an economic entity. Based on the national a...

This chapter highlights aspects of the contribution of an IT program used in cost accounting and its management according to the target costing (TC) and its impact on the business strategy of an economic entity. The authors present the historical evolution of the TC, its implementation steps, and the methodological steps that go into the management...

Sustainability involves extending the relational framework of SMEs outside the sphere of economic activity by justifying and legitimizing actions with a social impact on the environment. Links with the circular economy are achieved through the economic and environmental dimensions and through corporate social responsibility as a component of sustai...

The purpose of this article is to present a comparative analysis of performance between two commercial bank groups from Turkey and Romania. In conducting the study we have considered evaluating financial performance achieved by a group of commercial banks in Turkey and Romania in relation to the Eurozone during 1999-2016 and examine the level of li...

This chapter illustrates aspects of business ethics and cost management applicable to small and medium-sized entities. The main objectives of this chapter are to identify and clarify ethical issues and business ethics theories applicable to small and medium-sized entities as well as to identify the functions and principles underpinning the cost man...

The purpose of this article lies in demonstrating the effectiveness of four connection methods ABB-ABC-ABE-ABM conducive to successful implementation and improving the performance of an economic entity. The objectives of this study are focused on: (1) the application of ABB-ABC-ABE-ABM within an economic entity within the energetic industry and (2)...

This article addresses some relevant aspects of the hidden costs of self-management services of accounting activity within an accounting department of a company. Based on this objective, the authors conducted a study using a questionnaire and the results were analyzed and interpreted. The hidden costs of self-management of business accounting servi...

The purpose of this article consists of the audit of an eco-dashboard of a company of the aluminum industry. The article shows the stages of audit of the eco-dashboard, based on the existing literature in the field of study and the frame of elaboration of Global Reporting Initiative, by respecting the principles and the categories of the performanc...

The purpose of this article consists of the audit of an eco-dashboard of a company of the aluminum industry. The article shows the stages of audit of the eco-dashboard, based on the existing literature in the field of study and the frame of elaboration of Global Reporting Initiative, by respecting the principles and the categories of the performanc...

The purpose of this article is to highlight the efficiency of the control in stimulating green investment environment, sustainability and profitability of an economic company of aluminum industry. Based on theoretical and empirical research methodology was conducted presentation of environmental sustainability in the vision, objectives and strategy...

The processes that cause changes to the natural characteristics of the air have a strong dynamic; this being a reason why the environmental study must have sufficient quantitive and qualitative data, in order to meet the appropriate requirements of the spatial and temporal representation. This paper deals with issues of the air quality management i...

This article highlights the influences which occur on environmental reports due to changes in the environment by using eco-dashboard as a tool for monitoring, measuring and reporting environmental performance. At the basis of this study were three hypotheses. Based on the data collected through questionnaires it passed to the selection of environme...

Our country has been blessed with a great variety of mineral resources (ferrous and nonferrous), and energy resources (coal, oil, natural gas, radioactive elements). The abundant natural resources have been exploited for thousands of years, being in certain periods of time one of the main reasons for economic and social development. In our country,...

Dual perspective on the industry makes the approach of industrial activities be different at the world countries level, depending on the ability of each system to accept, to take necessary measures and solve the problems caused by industry. Under pressure triggered by different types of actions, the industry has managed to maintain and even to impo...

The article is based on extending the SWOT analysis concept to costing methods, by trying to capture the possibility of using it for widening the concentration and analysis of indicators included in the dashboard of entities operating in the Romanian porcelain industry. Starting from a SWOT analysis of management accounting and costing methods used...

The control shall provide to managers the information dynamic, real, preventive,which raises the value of conclusions and quality decisions. Control is a tool for knowingreality, and the possibility of identifying and preventing deficiencies and anomalies. Controlpenetrate the essence of the phenomenon, support managers in efficiently management,al...

The purpose of this paper is to understand how information derived frommanagement accounting has an impact on development and foundation of new decisions andtherefore to better understand the relationship between management accounting andinformation. Using as an example a case study from the mining industry we will show theefficiency of information...

This article highlights the analysis and implementation stages of the ABC method in small and medium sized enterprises in Romania. It presents the historical development of the ABC method and its implementation issues identified in the economic entities. It stresses the importance of the ABC method to obtain relevant information to management decis...

The scope of this research paper is to obtain information through management accounting and cost calculation, information that helps on developing the best decisions at the level of an organization. We used as an example a case study from the manufacturing industry which helped us to better understand the efficiency with which information about the...