This paper provides an overview of the topic of “ESG ratings divergence,” a subject that has seen exponential growth in the past three years. Using a bibliometric approach, it examines the academic literature published and indexed in the Scopus and WOS database with the help of VOSviewer
Non-performing loans (NPLs) are a critical indicator of banking sector health and economic stability. This article evaluates NPL trends in Romania and compares them with those of the European Union (EU) countries, the United States (US), and China. Romania has made remarkable progress in reducing its NPL ratio since the 2008 financial crisis, while EU countries show varying trends depending on...
Depending on the volume and complexity of the activities and risks associated with the management of each public institution, the organization of the internal public audit structure may operate either in the form of a general directorate, directorate, service, office or compartment, and according to the legislation in force, these structures need a minimum of 5 positions in the case of an...
The integration of the Romanian banking system into the broader European banking framework is a complex process marked by institutional adaptations, harmonized regulations, and significant structural transformations. This article examines the main stages of this integration, focusing on alignment with the requirements of the European Banking Union, the implementation of Basel III standards,...
This study explores the philosophical concept of time and its application in the management accounting through the Time-Driven Activity-Based Costing method. Time can be the fundamental element for cost allocation over products, services, and periods. In the management accounting, time is the most common denominator used for allocating the costs. Our research presents various philosophical...
This paper explores the relationship between cultural diversity, leadership styles, and motivational factors within medium-sized organizations in Sibiu County, Romania. Based on the theoretical framework of comparative management and intercultural theories (Hofstede, House et al.), the study investigates how cultural dimensions influence managerial practices and organizational performance....
