In this paper, we explore work-life balance as an integral part of career management, focusing on how professional careers are developed and managed throughout working life. We examine strategies and actions designed to help employees achieve their professional goals, develop their skills and realise their potential. The study investigates the impact of work-life balance policies on employees, their productivity, business relationships, and overall company performance. These results are influenced by the policies set by senior management, which highlight the importance of awareness and implementation of these policies in achieving a work-life balance. Using a qualitative research approach, based on interviews with managerial decision-makers from 38 small and medium-sized enterprises, this article presents the influence of organizational policies on career management and work-life balance.

The selection of banking institutions is influenced by various factors, including geographic location, security measures, and the availability of digital banking services. In addition, demographic characteristics such as gender and age may also shape consumer preferences. The onset of the COVID-19 pandemic has significantly accelerated the digital transformation within the banking sector, potentially altering the criteria by which customers evaluate and choose their banks. To investigate these dynamics, a questionnaire was administered to a sample of 283 individuals, with the collected data analysed using Pearson's correlation test. The findings indicate a decline in in-person visits to bank branches following the outbreak of the pandemic, accompanied by an increased reliance on online banking platforms. While no significant correlations were identified between gender and the choice of bank based on location, age-related differences in decision-making behaviour were observed. Furthermore, although gender did not appear to substantially influence overall bank selection, younger respondents tended to exhibit a more critical stance in their evaluations. Key factors associated with more favourable perceptions of banks included robust security features, ease of access, and high-quality customer service. These insights may prove valuable for Romanian banking institutions as they seek to enhance their service offerings, attract a broader customer base, and improve overall client satisfaction.

Using the Chi-square test, this paper seeks to investigate the influence of demographic factors on the electronic word of mouth (e-WOM) among 182 Algerian e-shoppers. An online survey was conducted between July 20th, 2023 and January 25th, 2024. The factors examined in this study are namely: gender, age ranges, academic level and marital status. The findings reveal that the independence between these factors and electronic word of mouth is confirmed. The current study suggests paying more attention to the less frequent variables (i.e. Men; generations X & Z, married e-shoppers, and undergraduate participants). Moreover, it is welcomed to launch a face-to-face survey as a tool to increase the significance of the current research.

The digital age has significantly transformed commerce, with the advent of GIG delivery applications marking a pivotal change, especially in urban settings, by facilitating convenient access to last-mile food delivery services. This study delves into the impact of these technological advancements on Gen Z’s food preferences in metropolitan areas, with a particular focus on Romania’s provincial regions. It investigates the role of traditional homemade food - a staple of Balkan and South-Eastern European culture, which remains under-researched - in shaping online food ordering habits among students. The current research fills a gap in the scientific literature, touching upon the socio-demographic-economic implications. It comprises a literature review and quantitative and qualitative data collection and interpretation. It aims to shed light on how deeply rooted culinary traditions influence modern consumer behaviour, especially among students who moved from provincial areas to urban centres for education. By examining the characteristics of these students and assessing the viability of a GIG delivery model that respects these cultural practices, the study employs a mixed-methods approach, combining empirical data and qualitative insights from interviews with students living in Bucharest. A questionnaire was used to gather information on their eating habits, focusing on those who have experienced a change in their situation due to university attendance, as they are more likely to utilise online food delivery apps. A regression model was performed to find relations between the students’ profiles and online consumer behaviours, testing the feasibility of creating an app that delivers homemade food. The findings offer an understanding of the interplay between traditional preferences and the convenience provided by delivery apps, contributing to the discourse on digital commerce and the accommodation of cultural values in it.

Industry 5.0, characterized by advanced technologies such as artificial intelligence (AI), blockchain and Big Data, offers a revolutionary chance to enhance internal and financial control in cultural organizations. This era shifts the focus from simple automation to a synergistic collaboration between humans and machines, increasing operational efficiency and strategic decision-making. In cultural sectors, where financial management and internal control play a crucial role in maintaining transparency and trust, these technologies bring transformative benefits. AI and ERP facilitate real-time data collection and transaction tracking, improving the accuracy and reliability of financial reporting. Blockchain provides security and transparency, especially in the management of intellectual property, while Big Data analytics provides detailed insights into financial performance, allowing cultural organizations to make informed decisions. However, the integration of these technologies also brings challenges, such as the need for specialized skills and robust internal controls to prevent fraud and ensure compliance. This summary highlights the essential role of adapting to Industry 5.0 technologies in improving financial governance in cultural organizations, ensuring their sustainability in an ever-changing digital landscape. By improving financial management practices, cultural entities can gain greater accountability, operational efficiency, and trust from stakeholders, aligning with broader sustainable development goals in the digital age. Also, the case study presents research with the help of the SPPS program to observe the ERP program most used by expert accountants to help them mention control over all the operations performed in the system.

In an era of rising digitalization, terms focused on blockchain, smart contracts, and artificial intelligence are becoming increasingly prominent both theoretically and practically in financial markets and implicitly in the performance of businesses. Considered the second blockchain in the world, smart contracts are designed to automate the agreement between the contract creator and recipient in a time-efficient manner for both participants. The purpose of this article is to present the benefits of using smart contracts in blockchain applications. The research methodology will thus involve a qualitative analysis of specialized publications, specifically a review that examines the effects of using smart contracts from 2015 to 2024. The results obtained from the research illustrate the benefits generated by using this type of blockchain and build support for professionals as well as for companies.

The new energy transition is a challenge for stakeholders taking in account the implications of the process on economic, social, technical and behavioural fields. In addition, different opportunities are available for companies, public authorities and consumers. Behavioural changes among consumers, financial challenges for the population, changes in business strategies for companies are some results of this new transition. The need for financial resources, provided from public and private sources is noticed taking into account the complexity of technical solutions. This new energy transition clearly differs from the previous ones in that it is a politically coordinated process, with the European Union being the indisputable leader of the energy transition on an international level. The specific instruments, programs and mechanisms are set up and implemented to support this process. The aim of the paper is to analyse how European funding contributes to the promotion of the energy transition in Romania, with an emphasis on identifying opportunities and managing associated challenges. This study examines the funds allocated to Romania through structural financing during the 2014-2020 programming period, extended through 2023, for a low-carbon economy. The methodology consists of analyzing officially reported data on the execution of projects under thematic objective no. 4 of the Cohesion Policy (CP). Specifically, the projects implemented in the localities of the component counties of a region were selected, and then the data were divided by thematic financing details. The amounts are those eligible for EU co-financing. The analysis results highlight the role of non-reimbursable funds from the previous programming period in achieving energy transition goals, as well as the challenges faced by Romanian beneficiary organizations during the implementation process.

Globalization has led to the spread of various trends across economic and social sectors, with digitalization becoming increasingly prevalent in recent years. This study aims to investigate the use of digitalization in business management across Europe, particularly focusing on its influence on the decision-making processes within organizations. The paper focuses on the analysis of specialized literature in order to identify the most relevant theories and formulate some conclusions concentrated on finding patterns that are similar. At the same time, in addition to the theories, the paper wants to come up with the analysis of the relevant statistical data in the field in order to consolidate the presented hypothesis. In this regard, the research employs an analytical approach, utilizing official statistical data to support the findings. The results will offer a comprehensive understanding of the role digitalization plays in organizational decision-making and provide key insights into its influence on business operations. These findings will contribute to a deeper understanding of how businesses can effectively integrate digital tools to enhance decision-making and management processes.

The present article reflects the role and importance of artificial intelligence in the accounting profession by defining the concept of artificial intelligence. The literature research brings to light the influence of these intelligent systems on the dynamics of the progress of accounting and accounting professionals. The purpose of the article is to illustrate the vision of professional accountants, these being the main actors provided in the application part of the work, regarding the implementation of new accounting tools that work with the help of digitization and technology. The research tool used is the questionnaire applied to professional accountants, exactly 100 employees, with different ages and professional experiences within companies, from several sectors of activity in the year 2025 and questions related to the perception of new technologies based on intelligent systems and how they foresee the following as they will intervene in accounting for their current jobs. Interviewed about the notion, but also the impact of artificial intelligence, which tends to be a positive one. Many of those interviewed answered favorably about the technology of accounting activities; there are also exceptions that consider this term as the main factor for which they will remain without jobs in the future.

This paper investigates the evolution of the Harmonized Consumer Price Index (HICP) in light of the evolution of the price of electricity and gas, given the economic shocks generated by the COVID-19 pandemic and the Russian aggression on Ukraine, in the European Union and Romania by deploying the Vector Autoregressive model. The results obtained, especially the ones from the variance decomposition and historical variance decomposition show that inflation was generally lower in the first year of pandemics and constantly increased in the second year, while a more significant contribution to inflation was found present since the start of the war in Ukraine relative to electricity and natural gas price. The overall results show that the electricity price has a greater contribution to the HICP evolution than the natural gas price and for Romania, it is found the HICP evolution is more dependent on the evolution of electricity price at the European Union level rather than the national one, whereas in relation to the natural gas price it is noticed that the national one is more relevant.