<abstract xmlns="http://www.w3.org/1999/xhtml">

Key performance indicators (KPIs/KPRs) made in a company with a field of activity in automotive allow for the gathering of knowledge and explore the best way to achieve the organisation’s objectives. Many researchers have offered different ideas for determining KPIs either manually, semiautomatically or automatically applied on different fields. This paper focuses on providing a study of an approach to explore key performance indicators (KPI/KPR). This work presents explanations about the process organization, the selection path of KPI/KPR and a practical example of measuring KPI/KPR in production department with the meaning of providing an interesting image of how people work and analyze complex situations and design or react to their strategies.
</abstract>

George Emil Palade University of Medicine, Pharmacy, Sciences and Technology

Analysis of Key Performance Indicators Impact in a Company of Change Requests brought to Speed Sensors in the Automotive Industry in Order to Optimize the Manufacturing Process

<abstract xmlns="http://www.w3.org/1999/xhtml">

Over the past two years a significant number of issuers have emerged on the AeRO Multilateral Trading Facility (MTF) organized and managed by the Bucharest Stock Exchange (BSE). Preliminary assessments concluded that investors’ interest for the recent AeRO public offerings of equity and debt seemed to be even greater than in case of the regulated market, possibly explained by a higher return on investments. On the other hand, a preference for the AeRO market instead of the regulated market has been also noticed among the inssuers trying to avoid compliance costs related to financial reporting and corporate governance. These assumptions are relevant to sustain a research direction related to a quality assessment of compliance with relevant corporate governance principles that AeRO issuers must also embrace and implement. The research methodology includes governance compliance inspections, issuers’ website screenings and annual report reviews. The sample of issuers is formed by the 20 issuers included in the BETAeRO Index launched on 11th of October, 2021. We expect that our findings will provide a relevant basis of conclusions to support a broaden utility of the Vektor transparency index, which should be extended for AeRO issuers as well.
</abstract>

Quality Assessment for Corporate Governance Compliance: the Case of BSE-MTF Listed Entities

<abstract xmlns="http://www.w3.org/1999/xhtml">

Sustainable development has become, at a rapid pace, outright desirable, an essential condition for all companies, and the business strategy must be based on transparency and accountability, and the information published must be the architecture of sustainable reporting. This is because the public reports of the companies generate the essential platform that reflects the performance, the social and environmental impact, as well as a subsidiary marketing function through which new customers and investors are attracted, as well as talented employees. The main objective of this research is to identify the main landmarks of the evolution of sustainability reporting in the dimension of non-financial reporting standards applied by Romanian companies. The migration trend from conventional to sustainable accounting is evident, with the latter including a variety of social and environmental issues such as: biodiversity protection, climate change, energy efficiency, greenhouse gas emissions, waste management, social inclusion disadvantaged people, respect for human rights, the fight against corruption and transparency of information.
</abstract>

„George Emil Palade” University of Medicine, Pharmacy, Science and Technology of Târgu Mureș

Evolutionary benchmarks in sustainability reporting. Incursion from the Brundtland Report to the Sustainable Development Goals

<abstract xmlns="http://www.w3.org/1999/xhtml">

<italic>The COVID-19 pandemic has</italic> imposed the acceleration of the digital transformation processes of <italic>organizations, regardless of the sector of activity. Moreover, currently,</italic> achieving <italic>sustainability indicators</italic> is particularly <italic>important,</italic> digitalization being an <italic>important step</italic> to minimize the social and environmental impact of <italic>organizations’ activities. Our paper aims to identify the internal and external factors that influence the adoption of an</italic> IT Service Management solution during the pandemic in a <italic>public</italic> university <italic>in</italic> Romania that is in the process of transition to become a <italic>sustainable university.</italic>
</abstract>

Implementation of IT Service Management Solutions in the University Environment Beyond the COVID-19 Pandemic: a SWOT Analysis

AHEAD OF PRINT

Volume 17 (2023): Issue 1 (December 2023)

Volume 16 (2022): Issue 1 (June 2022)

Volume 15 (2021): Issue 2 (December 2021)

Volume 15 (2021): Issue 1 (June 2021)

Volume 14 (2020): Issue 2 (December 2020)

Volume 14 (2020): Issue 1 (June 2020)

Volume 13 (2019): Issue 1 (December 2019)

Acta Marisiensis. Seria Oeconomica

Acta Marisiensis. Seria Oeconomica publishes original scientific works in a variety of economic fields, but priority is given to articles covering topics in areas related to finance, accounting and business. The journal is available both in printed and electronic version. The electronic version is published online and open access. We encourage scientists from anywhere to send original articles for publication. Articles can be submitted in both English and Romanian languages, however for foreign authors we can provide free translation for articles submitted only in English, after the peer review process is finished, if the article is accepted. The journal uses a double-blind peer-review policy. Submitted articles are reviewed for scientific quality and originality. Articles sent are verified using anti-plagiarism software prior to peer-review, and suspicious articles are rejected. The journal covers topics such as: accounting innovations; behavioral studies regarding financial information users; relationship between accounting information systems and other organizational structures and processes; organizational strategies for designing accounting systems; cognitive aspects of decision making, planning and investment appraisal.   Acta Marisiensis. Seria Oeconomica promotes original and quality research in finance, accounting and business-related areas. The main scope is to publish annually articles that have a significant contribution to the theoretical and/or methodological literature on topics specific to the journal’s profile. The editorial policy encourages young researchers and students to publish their significant research findings accomplished during the process of elaborating the dissertation thesis/license papers.  Archiving  Sciendo archives the contents of this journal in Portico - digital long-term preservation service of scholarly books, journals and collections.  Plagiarism Policy  The editorial board is participating in a growing community of Similarity Check System's users in order to ensure that the content published is original and trustworthy. Similarity Check is a medium that allows for comprehensive manuscripts screening, aimed to eliminate plagiarism and provide a high standard and quality peer-review process. 