Cristina Nicolaescu

Recent global events have slowed progress toward achieving the Sustainable Development Goals (SDGs), making robust sustainability reporting (SR) systems critical for monitoring and corrective actions. While research on the link between corporate sustainability performance (CSP) and corporate financial performance (CFP) is extensive, the specific role of sustainability reporting as a communication channel remains insufficiently explored. Therefore, the objective of this paper is to address this gap in the literature by assessing the relevance of sustainability reporting for modeling the relationship between CSP and CFP. In this study, a univariate meta-analysis based on a PRISMA screening framework was performed to assess the unidirectional relationship between SR and CFP, specifically investigating whether SR acts as a moderating or mediating factor in the CSP-CFP nexus. The analysis is limited to 19 high-quality articles published in top-tier accounting journals between 2014 and 2024 to minimize publication bias and ensure reliability. The meta-analysis reveals no statistically significant moderating effect of SR on CFP. Instead, the results confirm a significant mediating effect, particularly when considering the presence of sustainability reports rather than just their specific content. These findings suggest that SR serves as a vital catalyst for corporate communication, providing more positive effects in voluntary compared to mandatory disclosure settings. This paper has both theoretical and practical implications, which are mainly relevant to standard-setters for assessing the efforts of SR disclosure regulation, and is of fundamental importance to managers as it indicates that SR does not relate solely to the practice of conformity, but rather to essential channels of communication and value creation.

This study examines the key drivers behind the adoption of artificial intelligence (AI) in the accounting profession, emphasizing the influence of AI-related knowledge, personality traits, and professional roles. By applying Decision Tree Regression analysis to survey data from accounting professionals, our research identifies AI knowledge as the strongest determinant of AI adoption, underscoring the importance of expertise in technology acceptance. While personality traits play a secondary role, extraversion and openness emerge as significant factors influencing adoption intentions. The study further explores AI applications in financial auditing, tax compliance, and fraud detection, clarifying the specific accounting domains impacted by AI integration. These findings offer valuable guidance for policymakers, educators, and business leaders aiming to equip the accounting workforce with the necessary skills and mindset to navigate the AI-driven transformation of the profession.

Loosely, the subsidies represent non-repayable funds received by an entity subject to the fulfillment of certain conditions, as well as the donations for investments and the overstock like tangible/intangible assets. Consequently, in most cases, the non-compliance of the conditions related to the subsidies entails the transformation of non-repayable funds in loans, that is in amounts that must be returned on a given due date. Exactly due to this aspect, the way in which they are followed up, reflected in the accounting and reported is very important. For the economic entities to benefit from the advantage of these amounts, those responsible for the follow-up and registration in the accounting of the operations related to the amounts/goods received as a subsidy must know the legislation well, both the one regulating the respective subsidies, and the accounting and fiscal one, for the correct highlight of these subsidies from an accounting and tax perspective.

Pursuant to the law, social enterprises represent any private law person that carries out activities in the social economy field and holds a certificate in this respect. As social economy has certain particularities, being based on specific principles and assuming its own activities, the accounting of enterprises carrying out their activity in the social economy area shall also have certain particularities. The article aims to highlight these characteristics and to provide accounting solutions to the specific issues of social enterprises.

In the current context of involvement in the fight against COVID 19 wearing protective masks are strictly necessary to limit the spread of the virus SARS-CoV2. Since the appearance of this virus, solutions have been sought to cover the needs of masks for the population and also to improve their wearing comfort compared to nonwoven fabric (TNT) masks. These masks are made of chemical fibres and it is recommended to be worn for a maximum of 4-8 hours and then they must be discarded. In this study, two types of masks from wool and silk blended knitted fabrics were manufactured and analysed. The masks were initially subjected to manual ironing sterilization and disinfection. Subsequently, several analyses were performed: specific mass, density, abrasion and pilling resistance, colourfastness to crocking, colour fastness to accelerated laundering, air permeability, bacterial filtration efficiency and breathability. The analysed masks can be washed and disinfected at home and are reusable. This aspect offers a strong sense of safety for the user, but also has beneficial effects on environmental protection. Even so, they do not correspond to bacterial filtration efficiency. Eventually, the comfort perception of about 300 volunteers was also taken into consideration.

Nowadays, humanity is facing serious challenges due to the disruption of the COVID-19 pandemic, affecting dramatically our healthcare system along with the economic structure, social and cultural life. Healthcare personnel treating patients with infections like COVID-19 are exposed themselves to infection. Therefore, it is compulsory to be protected from contaminated body fluids using personal protective equipment (PPE). This equipment made of synthetic fibers proved to be uncomfortable. Therefore, we developed a reusable suit composed of a blend of wool and silk to be wear under full-body protective clothing aiming to improve their comfort and safety. Firstly, we focused on the analysis of some dimensional characteristics: specific mass, porosity, thickness followed by comfort characteristics of knitted fabrics. Accordingly, the test methods comprise measurements for hydrophilic properties, air and water vapour permeability, thermal conductivity and dimensional stability to repetitive washing. After material analysis, a significant number of two-piece suits composed of blouse and trousers were industrially manufactured and delivered to healthcare personnel to be tested. The results are completed and supported with the perception of the healthcare staff involved in the study via a survey. Finally, the results and implications for future research are presented.

Apart from the strict elements related to the organization of the work place of the equipment and operated machines, the productivity of an operator or factory is addiction on other elements of ergonomics such as: temperature and relative humidity of the air, speed of air currents, noise level, level vibrations and their directions, CO₂ level, brightness, radiation level, chromatic from the production hall, ambient music and its volume. In this paper we analyzed the influence of light intensity and ambient music on productivity in a clothing section in which 70-80 workers manufacture sports equipment in which dark colours predominate, for children, women and men. Some levels of light intensity were chosen, different from those provided in standards (400 lx for light colours and 700 lx for dark colours), and for ambient music we chose as a volume level, with 5-10 dB above the average noise level in the production hall. We mention that in this section is not used ambient music currently. We mention that all the laboratory equipment used are in the SIProM laboratory, (study, hygiene and labor protection ), within the Faculty of Engineering, and the collective of this study was an interdisciplinary one formed by researchers from the Textile Industry field and a researcher from the Accounting field. Initially, timings were made to determine the execution times for certain technological phases, namely: the overlock machine, the elastic applicator machine and the simple machine, for zipper application. These measurements were made under the usual working conditions in this hall production, for lighting levels of 550-750 lx and without ambient music. At the end of the study, data on labour efficiency were processed and calculations were made regarding labour costs for workers who served the three types of machines. For a complete image of the activity of the entire section, production department, the information was processed for the entire section, both in terms of productivity per worker, for each machine, and the costs for manpower were calculated for the nine weeks of the our study. For a more complete information of the activity of the whole section, the results were extended for the whole section, both in terms of efficiency per worker, for each machine and the costs for the work of the entire group of workers were calculated.