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The rapid advancement of Big Data and artificial intelligence (AI) has significantly transformed management accounting practices, necessitating a reevaluation of job profiles and skill-sets required for professionals in this field. This study explores managerial accounting practices in Romanian contexts, examining how digital technology aligns with competitive strategy, managerial efficiency, human resources constraints, and limited resources constraints. Grounded in technology determinism and the resource-based view theory, this research identifies factors influencing the successful implementation of and challenges associated with managerial accounting practices. A sequential mediation analysis investigates pathways wherein investments in human resources and constraints related to limited resources influence managerial advancement through digital technology and competitive strategy. This study emphasizes digital technologies' role in optimizing costs, enhancing operational processes, and facilitating strategic decision-making. This study's conclusions show that, even in situations with limited resources, digital transformation projects greatly improve managerial effectiveness and competitive strategy. The participants included 406 professional accountants from the Romanian accounting community. Practical implications for companies include the necessity for strategic planning in digital implementations to mitigate constraints and capitalize on opportunities for sustainable growth and competitive advantage. This report provides a path to optimize the potential of digital technology and gives practical recommendations for researchers and business leaders. [ABSTRACT FROM AUTHOR]

This paper examines the impact of social stratification on trust in recommender systems. Recommender systems have become an essential tool for users to navigate vast amounts of information online, but trust in these systems has become a concern. The focus of this study is to investigate whether social stratification, defined by socioeconomic status, affects trust in recommender systems. We first review the literature on trust in recommender systems and social stratification, highlighting gaps in the current research. We then describe the methodology used in our study, which involves the analysis of valid and consented responses received from 487 participants from different socioeconomic backgrounds, registered in an online survey. This study aimed to investigate the influence of social stratification, specifically income, on trust in recommender systems. Results showed a curvilinear relationship between income and trust in recommender systems, such that moderate income levels were associated with higher levels of trust, while both low- and high-income levels were associated with lower levels of trust. These findings suggest that income plays an important role in shaping users' trust in recommender systems and highlight the need for future research to examine the complex interplay between social stratification and trust in technology. [ABSTRACT FROM AUTHOR]