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This study examines the role of business accelerators in fostering startup performance across diverse entrepreneurial ecosystems, focusing on Romania, the United States, and Italy. Using a cross-country comparative approach, this research investigates how accelerators influence grant utilization efficiency, financial management capabilities, sustainable business practices, and income growth and diversification. The findings reveal that accelerators significantly enhance startups' financial resource management and revenue growth, with variations across the target countries. In Romania, accelerators address structural barriers and resource constraints, while in the United States, they drive sector-specific innovations within a mature ecosystem. Italy highlights a blend of traditional and emerging industries, with accelerators fostering sustainability initiatives and innovation. This study introduces sustainable business practices and financial management capabilities as mediating factors, developing existing theoretical models. Practical implications for entrepreneurs, policymakers, and investors are outlined, emphasizing personalized business accelerator strategies to address contextual challenges. [ABSTRACT FROM AUTHOR]

We face significant challenges related to sustainability and social responsibility, so sustainable entrepreneurship is a key way to help address these issues. How can sustainable entrepreneurship contribute to combating climate change? This is the question from which this research started. The paper proposes important research directions to develop innovative and sustainable solutions tailored to the problem. By investigating the impact of different innovation strategies, the study aims to provide concrete recommendations to all stakeholders. Recognizing that effective climate action requires collaboration among government, businesses, non-governmental organizations, and citizens, the study emphasizes the importance of raising awareness, education, and access to information. Using fsQCA software version 4.1, the research analyzes various innovation strategies to develop tailored, sustainable solutions. The findings offer concrete recommendations for stakeholders, aiming to facilitate the implementation of sustainable practices and foster a supportive framework for green initiatives. Ultimately, this study contributes to efforts aimed at reducing the carbon footprint and promoting a more responsible economic model in Romania. The results not only provide concrete recommendations for relevant actors but also outline a strategic vision on how a more responsible economic model can be promoted in Romania, with the potential to influence sustainable development policies and inspire future initiatives. [ABSTRACT FROM AUTHOR]

The EU energy sector became a very important one as a result of the war in Ukraine. On the other hand, the EU started in defining and implementing new strategies regarding green economy and sustainability. Even though these strategies cover short and medium periods, they have as a main goal the decrease in the EU's dependence of energy imports. This research is focused on present challenges, risks, and uncertainties related to energy production and consumption in all EU member states. In order to achieve the research objectives, a huge statistical database, which covered 2012–2021, was used. The analysis is based on specific indicators regarding primary energy production; imports and exports; gross available energy; final energy consumption; non-energy consumption; energy dependency; and energy intensity. There are at least three research procedures used in this paper: a meta-analysis, a statistical analysis, and an econometric analysis, as well. Finally, the analysis points out the disparities between member states regarding energetic resources and energy dependency using a new model for quantifying risk factors in the European energy system. Moreover, new public policies are proposed by the authors under a cluster approach of the EU's regions. [ABSTRACT FROM AUTHOR]

The purpose of this paper is to review the scientific literature that explores the issue of funding political parties and election campaigns. The way whereby the parties manage to mobilize the financial resources to finance the activity is an important topic related to the organizational potential of the political parties. It is very important to integrate the principles of openness, transparency, and accountability in financing political parties and therefore, professional accountants are the key actors. Their role is to keep and report accurate and detailed records for each transaction related to the income and expenses incurred during the electoral campaign or current activity of the party. But sometimes, the accounting principles are in contradiction with the electoral regulations and this generates challenges for professional accountants. [ABSTRACT FROM AUTHOR]

European Union, as you already know, is a framework for diversity. Furthermore, an exploratory point of view to trace the all 28 members of European Union in order to research all the accounting systems in place will be outdated due to harmonization attempts started in 2005. In these circumstances, it looks like more interesting to study, is the future of what will become the accounting science. Today, there is nothing than theories to predict the future of this field of science. After an exploratory digital search of all published literature regarding accounting as primary keyword, several conclusions, in our professional opinion, will be close enough, in the future decades. [ABSTRACT FROM AUTHOR]

The objective of this paper was to study and analyze the expertise effects in the criminal cases. To that end, we quantified information on the concept, subject and importance of the accounting expertise, tried to map out the distinction between the accounting expertise and the traditional audit, brought into discussion and dealt with the phenomenon of "White Collar Criminality", referring to the role the chartered accountants have in such cases, as well as the competences they need to carry out their work. We also approached issues related to access to the profession of chartered accountant in Romania, but also in other countries, highlighting the importance and contribution of professional accounting bodies. [ABSTRACT FROM AUTHOR]

Equity represents an important element reflecting company's performance and the efforts of the shareholders and management in the economic development of the entity. This paper brings in a novelty element by the structured analysis of the economic performance, as compared to equity accumulation, but also through the point of view of approaching some pragmatic aspects on the accountability and audit of shareholders' equity. In this context, this paper aims at performing a complete radiography of equity holding, including through the study of performance coming from its usage, through the study performed on a sample made out of the companies listed at Bucharest Stock Exchange, a full diagnosis of the performances by placing this theme in the context of some scientific researches in this area, but also in the transdisciplinary and interdisciplinary context. [ABSTRACT FROM AUTHOR]

The paper aims to deal both empirically and critically with the topical issues regarding the absorption of European funds and the role of the audit in this process. The paper contain an empirical study regarding general aspects of auditing with emphasis on commitment of agreed procedures. We will consider the main normative framework (ISRS 4400 and ISA 500) to expose a coherent and relevant synthesis of the agreed procedures engagement. The research will focus on presenting a critical study of dynamics of audit activity in Romania in the last 10 years based on data collected from the CAFR annual reports and website. Through this study, the authors propose, based on statistical functions, an evaluation of quality level in audit and the development of a comparative risk analysis based on the qualitative-value indicators. [ABSTRACT FROM AUTHOR]

The rules governing the financial statements consolidation have been subject for debates for many years. The financial crisis in 2008 accelerated changes toward new improved standards. The main objective of this article is to explain the key parts of the IASB standards for consolidation of financial statements. [ABSTRACT FROM AUTHOR]

This paper has two main objectives namely to identify the main inventories assessment methods used in the economic entities listed in manufacturing and reflecting the extent to which entities surveyed recorded impairment of inventories at the balance sheet date as well as highlighting the presentation of information regarding the method of calculation of net realizable value. [ABSTRACT FROM AUTHOR]

The purpose of this article is to review the results of research papers conducted in the area of foreign ownership impact on company's performance and to highlight the specifics of this linkage in the environment of transition economies. Several authors have documented greater efficiency of private companies compared to state-owned. According to different studies, an alternative option for transition economies is foreign ownership. Recent studies show that the effect of ownership forms on companies and financial performance is more significant in Eastern European countries compared to developed countries. However, study results are often contradictory, therefore they require additional research. [ABSTRACT FROM AUTHOR]

The main purpose of this study was to explore whether the current corporate governance mechanisms have an impact on the company's performance in Romania. The importance of this study is given by the following reasons. Firstly, the study will contribute to the existing literature concerning corporate governance impact on firm performance of listed firms in Romania. Secondly, the result of this study will help interested parties to evaluate the level of compliance of recommendations made in the Corporate Governance Code. The study was conducted for the companies listed on BSE, in the first category. The financial companies and the credit institutions were excluded from the sample. The final sample included 15 companies. Return on Assets, Return on Equity and Return on Sales were used for measuring the performance of the firm. The corporate governance was measured with three variables: total numbers of board members, the percentage of independent members on the board and CEO duality. The ownership concentration was measured with the fraction of shares held by the largest top three shareholders having over 10% and Herfindal index. Econometric tools like multiple linear regressions were used for analysis. The results of the study suggest that there is a positive significant link between firm performance and proportion of independent members of the board. [ABSTRACT FROM AUTHOR]

The main objective of this paper is to investigate the relation between the foreign ownership and manufacturing firm performance. The study was conducted for the companies listed on Bucharest Stock Exchange, in both segments regulated and non-regulated. The final sample included 261 companies. Return on Assets (ROA), Return on Equity (ROE) and Return on Sales (ROS) were used for measuring the economic and financial performance of the firms. The foreign ownership was measured by the percentage of shares held by foreign investors. Econometric tools like linear regression analysis were used for the analysis. The results of the study suggest that there is a non-significant link between economic and financial performance and the existence of foreign ownership. [ABSTRACT FROM AUTHOR]

The main objectives of this paper are to describe the necessary steps to identify the ultimate owner and to investigate the relation between the ultimate ownership and thefinancial performance of Romanian mining and quarrying listed firms. The study was conducted for the companies listed on Bucharest Stock Exchange, in both regulated andnon-regulated segments. The final sample included 17 companies of mining and quarrying.Return on Equity was used for measuring the financial performance of the firms. The ultimate ownership was measured by the percentage of voting rights held by a shareholder. Econometric tools like multiple linear regression analysis were used for analysis. Theresults of the study suggest that there is a significant negative link between financial performance and divergence between voting rights and cash-flow rights. [ABSTRACT FROM AUTHOR]

The main objective of this paper is to investigate the relation between the foreign ownership and firm performance. The study was conducted for the companies listed on Bucharest Stock Exchange, in the first, second and third categories. The financial companies and the credit institutions were excluded from the sample. The final sample included 63 companies. Return on Assets and Return on Equity are used for measuring the financial and economic performance of the firm. The foreign ownership is measured by the percentage of shares held by foreign investors. Econometric tools like linear regression analysis are used for analysis. The results of the study suggest that there is no significant link between firm performance and the existence of foreign capital. [ABSTRACT FROM AUTHOR]