Oana Stoica

Bucharest Academy of Economic Studies | ASE · Department of Accounting and Auditing

Digitalization and sustainable development represent two highly topical subjects, each of them being primarily debated in the literature. Although it is evident that digitalization brings new opportunities and challenges for the management of organizations and for meeting their sustainable strategies, there are relatively few studies analyzing the...

The objective of this research was to evaluate the development and digitalization of professional services in the field of accounting and finance, as well as to calculate and compare several indicators of the development of the profession in each European country. We also sought to identify the factors that drive the development of the accounting a...

One of the most important goals of humanity has always been happiness. In our daily life, happiness is conditioned by different variables, such as relationships with certain groups of individuals, health, security values, expectations, etc. Over the years, technology, especially digitalization, has revolutionized the world and changed our lives. In...

Accounting automation and especially robotic process automation (RPA) has received notable attention from researchers in the past few years. This technology is known as the use of software bots to perform rule-based tasks, which are normally performed by people, such as bookkeeping. Drawing on the theory of reasoned action (TRA) and changing manage...

The third phase of technological advancement, also known as digitalization, involves significant changes at many levels such as society, business domain, organization and process. Accountants and auditors worldwide face an alert pace of digitalization which could potentially move the profession beyond its traditional paradigm. This study reviews th...

The third phase of technological advancement, also known as digitalization, involves significant changes at many levels such as society, business domain, organization and process. Accountants and auditors worldwide face an alert pace of digitalization which could potentially move the profession beyond its traditional paradigm. This study reviews th...

This study has investigated whether companies listed on Bucharest Stock Exchange have been prepared for Covid-19 risk and what are the measures and initiatives taken by them in terms of sustainability. Using a sample of seven listed companies that meet the criteria required by the Directive EU/95/2014 for disclosing non-financial information, the p...

Accounting digitalization is a very important topic nowadays, not only for practitioners, but also for scholars and many different institutions. Digitalization influences the accounting profession through many ways, but the rhythm of digitalization firstly depends on people involved. Having that the accounting practitioner is the main actor in this...