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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]

Sustainable urban development has come to play an essential role in establishing and growing future sustainable cities, or smart cities, which are urban areas that have an optimum carbon footprint, are nature-friendly, and are smart enough to enhance energy efficiency. This study is based on qualitative research in which data were collected from interviews with real estate development specialists. The interviews were addressed to a total of 30 real estate developers from Romania between July and December 2022 and were conducted using the Zoom interface. The aim of this research was to analyze whether familiarity with the smart green concept influences the decision to implement the IoT on a large scale at the organizational level through the perception of specific determining factors in choosing the development of green building projects considering the operational costs. The results revealed a significant indirect effect of green building knowledge on large-scale IoT implementation through the mediator of the perception of operating cost factors, supporting our hypothesis. The direct effect in the presence of the mediator was not found to be significant anymore. Hence, there is full complementary mediation by the perception of operating cost factors on the relationship between green building knowledge and large-scale IoT implementation. [ABSTRACT FROM AUTHOR]