Mirela Nichita

• Master of Business Administration
• Bucharest University of Economic Studies

Purpose We aim to investigate the underlying logics of small and medium-sized enterprises’ (SMEs’) attitudes toward sustainability reporting (SR) in a post-communist country, namely Romania. Design/methodology/approach We survey accountants as key actors in SMEs and mobilize an institutional logics perspective to explore how SMEs deal with the per...

Considering the negative effect of anthropological activities on climate in recent decades, all countries entailed a universal commitment to fight against climate change by boosting innovation and introducing new technologies. In this context, our paper aimed to investigate the impact of innovation input in terms of research and development (R&D) c...

Recently, one of the major Romanian insurers was declared insolvent by the market regulator as it was discovered to have fraudulently reported its financial statements. The impact on the insurance prices on the Romanian market was impressive. Significant funds were made available by the Romanian Government to stabilize the market and prevent linked...

Digital transformation of public administration creates opportunities for transparency, accountability, efficiency, and better tax collection. Benefits are even more critical considering the coronavirus crisis when millions of people worldwide engage in online solutions. Our research paper offers clear insights into the public administrations’ stra...

Our research objective is to investigate the circular economy practices implemented by manufacturers in the electric appliance sector. The research methodology was mixed, selecting relevant fragments from the nonfinancial reporting of a sample of entities in the European Union and following the whole process, from the conception of the product to t...

Recently, one of the major Romanian insurers was declared insolvent by the market regulator as it was discovered to have fraudulently reported its financial statements. The impact on the insurance prices in the Romanian market was impressive. Significant funds were made available by the Romanian Government to stabilize the market and prevent linked...

Research question: This study investigates the opportunity of adding the regulatory focus theory (individual characteristic) to the uncertainty avoidance (societal characteristic) when financial information governed by conservatism (at firm-level) is communicated to external users. Motivation: The Hofstede's cultural dimensions (1980) refer to the...

This research provides an analysis of the teleworking model during the times of pandemic COVID-19 and of the impact on employees' efficiency and shows how the business continuity was assured in a particular setup - a family business. Employing the single case study research methodology, this investigation intends to offer insights of the teleworkin...

Research Question: This paper aims to analyse the impact of reported greenhouse gas (GHG) emissions on financial performance of companies operating in the chemical industry from Central-Eastern Europe over the period 2015-2019. Motivation: Currently, the climate change and global warming have become highly topical due to their progressively visibl...

Research Question: This paper aims to assess the impact of reported greenhouse gas emissions on corporate financial performance of companies operating in the chemical industry from Central-Eastern Europe. Motivation: In recent years, climate change and global warming have become highly topical due to their increasingly visible destructive effects w...

Since the adoption of the sustainable development goals (SDGs) endorsed by United Nations in 2015, which envision an ambitious representation of what the world could look like in the upcoming years, companies have been employing different approaches to identify and report on their contributions to the SDGs, albeit facing various difficulties due to...

The epitome of sustainable development resides in the process of transformation through which resource exploitation, investment direction, technological development orientation, and institutional changes are in harmony and lead to the enhancement of the potential to meet present and future human needs and aspirations, based on the motto “Leaving no...

Research Question: Which chemical companies from CEE countries are pioneers in both disclosing SDGs achievements and progressing in fulfilling self-imposed targets? Motivation: Revealing SDGs is unfruitful if it is not supported by relevant indicators to highlight progress against targets (EY, 2017; Schramade, 2017). The strategic importance of the...

The modern world and all the economies worldwide are closely interlocked. The effects of any event occurring in any part of the world can impact the entire world. Considering all the negative effects on the economies, the coronavirus crisis should be regarded as an opportunity for development and improvement of the non-financial reporting. Furtherm...

Research Question: What determinants drive the entrepreneurial intentions of students enrolled in accounting master programs: entrepreneurial competencies, family and friends support or entrepreneurial education? Motivation: The current research purpose is to explore to what extent the entrepreneurship is a feasible alternative career for students...

The results of a business activity are concentrated in the financial reports; accounting is the instrument that provides these reports to internal and external users in order to help users to make useful economic decisions. At international level, the accounting is standardized by IASB (former IASC) which elaborate financial reporting standards (kn...

The current research aims to explore to what extent the entrepreneurship is a sustainable alternative for career for students enrolled in accounting master programs and the way the academic education helps them to envision the entrepreneurship. The main focus is to analyse the drivers determining entrepreneurial intentions, namely, ability to becom...

Research Question: How do researchers address the definition, measurement, recognition and potential of intangible assets to generate future economic benefits when a formal structure for reporting them is highly controversial? Motivation: The inexistence of inclusive reporting mechanism to capture the value of intangible assets rise many debates fo...

This paper aims to assess the extent to which accounting students are engaged in master's programme by referring to number of hours for attending classes, active participation in classes, self-studying, and work in teams for projects and assignments against activities endorsed by syllabuses. The previous researches strongly express that intrinsic m...

A lot of studies are dealing with risk and risk management, methods to mitigate risks, avoid risks, classification, and so on. The concepts of risk and risk management should be considered an essential part of the leadership team's decision-making. To understand the concept of risk I will take into account the reaction of people to risk as a key fa...

When we bring in discussion risk, we think about danger, loss or other unfavorable consequences. In accounting and in finance area, the concept of risk is related to a wide range of terms, such as: cost - volume analysis, decision trees, discounted cash flows, capital assets pricing models, and the newly hedging concept. Effective risk management r...

The purpose of financial reports is to provide useful information to users; the utility of information is defined through the qualitative characteristics (fundamental and enhancing). The financial crisis emphasized the limits of financial reporting, which has been unable to prevent investors about the risks they were facing. Due to the current chan...

The nowadays accounting information user profile became more sophisticated and the financial reports face new challenges in accomplishing process to meet users' needs. The purpose of financial reports is to provide useful information to users. According to International Accounting Standards Board, the utility of information is defined through the q...

Our goal in this article is to present a framework to guide managers in developing a coherent risk-management strategy. The research tries to highlight how an accounting services company faces the risk and manage it, by proposing a framework and applying the Failure Mode and Effects Analysis (FMEA) model for recording the transactions. In this rese...

In accounting literature, a lot of research is dealing with fair value measurements, advantages, disadvantages, and so on. The conundrum of fair value should be solved by IFRS 13 Fair value measurement adopted by IFRS in 2013 (published in 2011, effective date 1st January 2013). Before IFRS 13, FASB issued SFAS 157 Fair Value Measurement in 2006, f...

By combining the abilities to respond directly to customer requests and to provide the customer with a highly interactive, customized experience, companies have a greater ability today to establish, nurture, and sustain long-term customer relationships than ever before. The ultimate goal is to transform these relationships into greater profitabilit...

In general terms, the success of an economic project requires several sound elements such as quick adjustment to the market conditions and flexibility in response to the changing economic environment. Starting 2009, the economic agentsactivating in Romania were required to prove a sustained adapting and innovating capacity and its results may be al...

Consistent with the Financial Reporting Standards Board's international convergence and harmonization policy it is proposed that a new accounting regime will prescribe the financial reporting practice and minimum disclosure requirements for agricultural activities, including the fair value of biological assets. In any financial report, the inclusio...