Ecoforum Journal (University of Suceava, Romania)
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AN IMPACT OF CHATGPT ON THE SATISFACTION OF ACCOUNTANTS AND AUDITORS’ PROFESSION: AN IMPACT OF CHATGPT ON THE SATISFACTION OF ACCOUNTANTS AND AUDITORS
No full textThe study investigates the factors influencing Accountant and Auditors perception on use of ChatGPT. It illustrates how ChatGPT capabilities impact regulatory compliance, user satisfaction, and accounting and auditing operations risk management. The target population of the study is auditors and accountants. The number of respondents being targeted by this study will be picked considering a diverse set of accountants and auditors from corresponding companies, including those who utilized ChatGPT for a minimum time of 6 months. Results indicate that professionals care more about efficiency, ease of use, and structure than about having an output that is completely accurate or complete in AI-generated outputs
Cercetare privind stadiul actual şi perspectivele de digitalizare a contabilităţii instituțiilor publice din România în optica profesioniştilor contabili
No full textDigitization of public administration in Romania and, implicitly, of their accounting is a highly topical and debated subject, both at the level of the European institutions with attributions in this sector and at the level of the states, which wish to integrate it on a large scale at the level of the devolved institutions. Romania has taken important steps in this area, but the process is far from complete. For these reasons, the aim of our research is to identify the perception of accounting professionals in Romania regarding the status of accounting digitization and the possibilities of optimizing financial-accounting and reporting processes through the extended use of emerging technologies. In order to achieve this goal, an empirical, quantitative research was used, by means of a questionnaire, which was elaborated and applied on-line to accounting professionals working in the financial accounting departments of public institutions. The results of the survey revealed that the digitization of public institutions\u27 accounting is at an early stage and that there are multiple dysfunctions related in particular to data capture, which still cannot be performed automatically, system errors and software not being updated in time. The study can be useful for the state, regulatory bodies with regulatory powers in the field, as well as for the management of public institutions that can adopt the solutions identified by accounting professionals in the day-to-day work of the institutions they manage.Digitalizarea administraţiei publice din România şi implicit a contabilităţii acestora reprezintă un subiect extrem de actual şi de dezbătut, atât la nivelul instituţiilor europene cu atribuţii în acest sector, cât şi la nivelul statelor, care doresc integrarea pe scară largă a acestora la nivelul instituţiilor deconcentrate. Sub acest aspect, România a făcut paşi importanţi în acest domeniu, însă procesul este departe de a se fi încheiat. Din aceste raţiuni, scopul cercetării noastre este reprezentat de identificarea percepţiei profesioniştilor contabili din România vis-à-vis de statusul digitalizării contabilităţii şi a posibilităţilor de optimizare a proceselor financiar-contabile şi de raportare prin intermediul extinderii utilizării tehnologiilor emergente. Pentru îndeplinirea acestui scop a fost utilizată o cercetare empirică,cantitativă prin intermediul unui chestionar, care a fost elaborat şi aplicat on-line profesioniştilor contabili care îţi desfăşoară activitatea în compartimentele financiar contabile ale instituţiilor publice. Rezultatele studiului au relevat faptul că digitalizarea contabilităţii instituţiilor publice se află într-un stadiu incipient şi că există multiple disfuncţionalităţi ale acesteia legate în special de preluarea datelor care încă nu se poate efectua automat, erori de sistem şi neactualizarea la timp a programelor informatice. Studiul poate fi util statului, organismelor de reglementare cu atribuţii în domeniu, precum şi managementului instituţiilor publice care pot adopta soluţiile identificate de profesioniştii contabili în activitatea curentă a instituţiilor pe care le administrează
BRIDGING DIGITAL SKILLS AND SUSTAINABLE DEVELOPMENT GOALS: AN ANALYSIS IN THE CONTEXT OF THE 2030 DIGITAL DECADE
No full textThe Digital Decade Policy Programme 2030 establishes a comprehensive framework for monitoring and cooperation among Member States to achieve the European Union’s shared objectives for digital transformation. The programme focuses on four main pillars: enhancing digital skills, developing digital infrastructures, fostering the digital transformation of businesses, and advancing the digitalisation of public services. Progress towards these targets is assessed using the Digital Economy and Society Index. According to the 2024 State of the Digital Decade Report, Romania achieved notable progress in 2023 in the digitalisation of public services and in the integration of digital technologies by small and medium-sized enterprises, while maintaining strong performance in Fiber to the Premises coverage. However, despite these improvements, Romania continues to face substantial challenges in enhancing basic digital skills among the general population. The country’s share of individuals with at least basic digital skills remains significantly below both the EU average and the 2030 Digital Decade target of 80%.
This paper aims to analyse Romania’s position relative to other EU Member States with respect to the proportion of the population possessing at least basic digital skills, based on DESI 2024 data. The analysis is disaggregated by age, educational attainment, and gender to identify key disparities and challenges. The findings emphasize that investing in basic and advanced digital skills is not merely a social or educational initiative but a strategic investment in an economy’s technological future and a key driver of progress towards the Digital Decade 2030 objectives
THE IMPACT OF TOURIST-TO-TOURIST INTERACTION AND EMOTIONAL IMPLICATIONS ON EXPERIENTIAL TOURISM
No full textThis research presents the main considerations regarding the impact of tourist-to-tourist interaction and the emotional implications on experiential tourism, as well as the beneficial effects resulting from tourists’ participation in certain tours and programs. The purpose of the study is to show what are the impact of tourist-to-tourist interaction and the emotional implications experienced by tourists during and after visiting certain tourist destinations. Data were collected through a field experiment for three months and analyzed on a sample of 102 tourists who participated in cultural and religious tours and programs. The research methodology of this study was the analysis, the descriptive method and the experimental method using a quantitative research instrument, the questionnaire. The main results show the multitude of beneficial and multiplying effects that each tourist can obtain from participation in certain tours and programs, psychological implications with a major therapeutic role in improving their well-being as well as the emotional and general health of tourists. The importance of the study is far-reaching. The findings can contribute to the development of experiential tourism research from the perspective of tourist-to-tourist interaction and the emotional implications by examining the interaction impact among tourists
Mathematics Meets Economy: A Dual Framework for Sustainable Development Challenges and Opportunities
No full textThis research explores the intersection of mathematics and economics in advancing sustainable development. Mathematical tools such as optimization models, system dynamics and computational techniques are applied to economic theories to address pressing sustainability challenges, including climate change, resource management and social equity. The study examines how economic frameworks, such as environmental pricing, carbon markets and circular economy models, can be integrated with mathematical methods to offer practical solutions for achieving the United Nations Sustainable Development Goals (SDGs).
Incorporating regional and institutional perspectives, this study also draws on recent insights from eco-innovation and local development research. For example, initiatives such as culinary tourism and sustainable packaging, illustrate how community based economic models and technological innovation support sustainability objectives at both local and EU levels, the role of European funding mechanisms in facilitating green growth and the importance of interdisciplinary educational integration in fostering sustainability literacy.
Despite significant progress in both fields, the study acknowledges ongoing challenges, including data limitations, model complexity and political resistance to long-term policy changes. The research also identifies key opportunities for future development, emphasizing interdisciplinary collaboration, data-driven decision-making, policy integration and the application of emerging technologies such as artificial intelligence and eco-design in enhancing the modeling of sustainability issues. Ultimately, this paper argues that combining mathematical precision with economic insight and contextualizing both within local development and institutional frameworks is vital for designing adaptive policies, optimizing resource allocation and advancing sustainable development globally. The study concludes with actionable recommendations for researchers, educators and policymakers to overcome existing barriers and leverage emerging opportunities, tools and models in the pursuit and development of a sustainable future
CONSUMER BEHAVIOR TOWARD ECO-FRIENDLY APPAREL IN CENTRAL AND EASTERN EUROPE
No full textThis review consolidates research on consumer attitudes towards eco-friendly clothing in Central and Eastern Europe (CEE), situating its findings within overarching global trends. Despite swift economic development and rising consumer wealth, CEE markets face unique challenges such as notable price sensitivity, insufficient awareness of sustainability issues, and skepticism regarding green marketing claims. Consumers are driven by ethical values, perceptions of quality, social influences, and practical benefits; however, they encounter significant obstacles, including higher prices, limited availability, cultural preferences for fast fashion, and established consumption habits. Demographic analyses indicate that younger, educated urban consumers are the most open to sustainable clothing, suggesting opportunities for targeted marketing. Effective approaches to increasing the adoption of eco-apparel in CEE focus on integrating sustainability with essential product characteristics—style, quality, affordability—and building consumer trust through transparent branding and readily available information. The review highlights the urgent need for multi-faceted interventions, such as educational initiatives, clearer labeling, and strategic pricing, to address the ongoing attitude–behavior gap in these emerging European markets
GENERATION Z’S WORK ETHIC IN A DIGITALLY DISRUPTED WORLD
No full textThis article examines how Generation Z is redefining the meaning and structure of work in ways that challenge long-standing organizational norms. Rooted in generational theory, Self-Determination Theory, and the evolving psychological contract, it offers a synthesis of current literature exploring the cohort’s preference for autonomy, purpose, and ethical alignment. Generation Z’s orientation to work is shaped not only by digital fluency but by a heightened sensitivity to inclusion, mental health, and cultural coherence. Rather than portraying this generation as anomalous or disruptive, the paper frames their expectations as harbingers of a broader shift in workforce values. Drawing from a wide body of scholarly and applied sources, it surfaces critical themes including flexible work, multigenerational tensions, and values-based employment. Finally, it identifies areas for future inquiry, particularly the long-term impact of Generation Z’s values as they assume leadership roles
ADVANCED CUSTOMER SEGMENTATION IN E-COMMERCE: CLUSTERING TECHNIQUES AND THEIR IMPACT ON MARKETING STRATEGY OPTIMIZATION
No full textThis study compares traditional demographic segmentation and K-means clustering to optimize customer segmentation in e-commerce. Using the "Customer Personality Analysis" dataset from a UK-based retailer, it evaluates the effectiveness of these methods based on behavioral variables, including product expenditures, promotional engagement, and purchase channels. To test the hypotheses, K-means clusters were compared with demographic clusters. ANOVA assessed spending differences, while MANOVA examined whether K-means clustering provided distinct and actionable insights. Findings confirm that K-means clustering identifies behaviorally distinct customer groups, offering deeper insights and better marketing applications than traditional segmentation. However, practical challenges may limit its adoption. This research underscores the value of data-driven clustering techniques for precise and effective customer segmentation, improving business strategies. Future research should explore additional behavioral variables and validate these findings in real-world marketing applications
ESG STRATEGIES AND EMPLOYEE SATISFACTION IN COMPANIES IN BOSNIA AND HERZEGOVINA
No full textThis paper examines the relationship between employee satisfaction and ESG strategies in companies in Bosniaand Herzegovina. The survey was conducted with employees of big companies in Bosnia and Herzegovina. Thestudy aimed to show that employee satisfaction positively influences the implementation of ESG strategies.Therefore, the hypothesis this research tried to prove was that there is a positive correlation between employeesatisfaction as an independent variable and ESG strategies as the dependent variable. Results have shown amoderately strong correlation between the mentioned variables. This research tries to provide inputs that can beused in further investigations on how ESG strategies can improve business operations in Bosnia andHerzegovina.Key words: operations; ESG; employees; strategies; brand
FINANCIAL PERFORMANCE AND SHARE PRICE VOLATILITY OF SELECTED DEPOSIT MONEY BANKS IN NIGERIA
No full textThis study assessed the influence of financial performance on the share price volatility of selected Deposit Money Banks in Nigeria. Specifically, the effect of return on equity, dividend per share and earnings per share on the share price volatility of selected Deposit Money Banks in Nigeria were investigated in this study. Ex post facto research design was adopted in this study. The population of the study is made up of twenty-four (24) deposit money banks on the Nigerian Exchange Group (NGX) while a sample of 13 DMBs was utilized using a purposive sampling technique. The study employed descriptive statistics, cross-sectional dependence test, second generation panel unit root test, variance inflation factor, Kao residual cointegration and dynamic ordinary least squares (DOLS) estimation method to analyse data collected (between 2013 and 2022) through EVIEWS 13 package. Also, the Wald Test was conducted to examine the combined significance effect of the explanatory variables on the explained variable. The study observed that return on equity and dividend per share significantly contribute to the volatility in share prices of the selected DMBs in Nigeria. However, earnings per share was observed to have a negative and insignificant impact on share price volatility. The study concluded that financial performance indicators are the single most significant factor influencing decisions to buy shares as it has a significant effect on share price fluctuations. Therefore, the study recommends among others that market analysts and stock brokers should include key financial performance indicators in their advice to investors/potential customers because financial performance has a statistically significant effect on share price volatility in the Nigerian banking sector.
Key words: Return on equity; earnings per share; dividend per share; market price per share; share price volatility & financial performance indicators.