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Sorinel Capusneanu

Personal Details

First Name:Sorinel
Middle Name:
Last Name:Capusneanu
Suffix:
RePEc Short-ID:pca702
[This author has chosen not to make the email address public]

Affiliation

Facultatea de Ştiinţe Economice
Universitatea Titu Maiorescu

Bucureşti, Romania
https://www.utm.ro/facultatea-de-de-stiinte-economice/
RePEc:edi:feutmro (more details at EDIRC)

Research output

as
Jump to: Working papers Articles

Working papers

  1. Căpuşneanu, Sorinel/I & Boca (Rakos), Ileana Sorina & Barbu, Cristian Marian, 2012. "Dashboard, Tool for Monitoring and Measuring the Performances of Entities within Mining Extractive," MPRA Paper 45948, University Library of Munich, Germany.
  2. Man, Mariana & Boca (Rakos), Ileana Sorina & Căpuşneanu, Sorinel/I, 2012. "Abc method – guarantor of real costs in the mining extractive industry entities," MPRA Paper 40617, University Library of Munich, Germany, revised 03 Jul 2012.
  3. Căpuşneanu, Sorinel/I & Topor, Dan & Rof, Letiţia Maria, 2011. "General implementation stages of the ABC method in the Small and Medium-Sized Enterprises," MPRA Paper 36218, University Library of Munich, Germany.
  4. Topor, Dan Ioan & Puţan, Alina & Căpuşneanu, Sorinel/I, 2011. "The role of management accounting in providing Information for making decision within an entity," MPRA Paper 36219, University Library of Munich, Germany.
  5. Căpuşneanu, Sorinel/I & Barbu, Cristian Marian, 2011. "Forms of presentation for synthesis documents of managerial accounting. Advantages for decision making processes," MPRA Paper 34729, University Library of Munich, Germany.
  6. Briciu, Sorin & Căpuşneanu, Sorinel/I, 2011. "The results account of the ABC method. The main source of underlining the performances of an entity," MPRA Paper 33982, University Library of Munich, Germany.
  7. Căpuşneanu, Sorinel/I & Cokins, Gary & Barbu, Cristian Marian, 2011. "The importance of activity-based costing method (ABC) In Romania's business environment changes," MPRA Paper 33152, University Library of Munich, Germany, revised 15 May 2011.
  8. Căpuşneanu, Sorinel/I & Barbu, Cristian Marian, 2010. "Transversal reorganization analysis of small and midsized enterprises of Romania," MPRA Paper 26255, University Library of Munich, Germany.
  9. Căpuşneanu, Sorinel/I & Martinescu (Oprea), Dana Maria/G, 2010. "Itinerary implementation of an environmental management system and its benefits," MPRA Paper 26389, University Library of Munich, Germany.
  10. Căpuşneanu, Sorinel/I, 2009. "Dashboard auditing of ABC (Activity-Based Costing). Theoretical approaches," MPRA Paper 26920, University Library of Munich, Germany.
  11. Căpuşneanu, Sorinel/I, 2009. "Research of the implementation factors of the ABC method in the steel industry of Romania," MPRA Paper 26919, University Library of Munich, Germany.
  12. Căpuşneanu, Sorinel/I, 2009. "Some aspects of the control and analysis of costs in the steel industry," MPRA Paper 26922, University Library of Munich, Germany.
  13. Martinescu (Oprea), Dana Maria/G & Căpuşneanu, Sorinel/I, 2009. "Environment and environmental effects of pollution. Model of eco-dashboard – A tool for analysis of environmental management performances," MPRA Paper 26923, University Library of Munich, Germany.
  14. Căpuşneanu, Sorinel/I, 2009. "Activity-Based Management principles and implementation opportunities of the ABM system," MPRA Paper 26921, University Library of Munich, Germany.
  15. Căpuşneanu, Sorinel/I & Lepădatu, Gheorghe/V, 2008. "The methodological steps in management accounting and cost calculation - A comparative analysis between the traditional methods used in Romania and the Activity-Based Costing (ABC) method," MPRA Paper 26918, University Library of Munich, Germany.
  16. Căpuşneanu, Sorinel & Lepădatu, Gheorghe, 2008. "The ABC-method (Activity-Based Costing) and the transversal organization of enterprises in the steel industry of Romania," MPRA Paper 26916, University Library of Munich, Germany.
  17. Căpuşneanu, Sorinel/I & Lepădatu, Gheorghe/V, 2008. "Possibilities of Implementation of the ABC-Method (Activity-Based Costing) in the enterprises of the steel industry in Romania," MPRA Paper 26917, University Library of Munich, Germany.

Articles

  1. Hassan Danial Aslam & Sorinel Căpușneanu & Tasawar Javed & Ileana-Sorina Rakos & Cristian-Marian Barbu, 2024. "The Mediating Role of Attitudes towards Performing Well between Ethical Leadership, Technological Innovation, and Innovative Performance," Administrative Sciences, MDPI, vol. 14(4), pages 1-14, March.
  2. Sorinel Capusneanu & Bogdan Ionut-Nicolae Stolojescu & Ileana-Sorina Rakos, 2024. "Bibliometric Analysis on the Environmental Ethics Performance. Future Trends," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 164-174, August.
  3. Melinda Timea Fülöp & Dan Ioan Topor & Sorinel Căpușneanu & Constantin Aurelian Ionescu & Umair Akram, 2023. "Utilitarian and Hedonic Motivation in E-Commerce Online Purchasing Intentions," Eastern European Economics, Taylor & Francis Journals, vol. 61(5), pages 591-613, September.
  4. Nicoleta Valentina Florea & Constantin Aurelian Ionescu & Marinela Daniela Manea & Dan Ioan Topor & Sorinel Capusneanu & Dan Marius Coman & Sorina Geanina Stanescu & Mihaela Denisa Coman, 2023. "Implementing ABC as Cost Management Model for the Human Resources Department: Evidence From a Romanian Entity," SAGE Open, , vol. 13(2), pages 21582440231, May.
  5. Umair Akram & Melinda Timea Fülöp & Adriana Tiron-Tudor & Dan Ioan Topor & Sorinel Căpușneanu, 2021. "Impact of Digitalization on Customers’ Well-Being in the Pandemic Period: Challenges and Opportunities for the Retail Industry," IJERPH, MDPI, vol. 18(14), pages 1-21, July.
  6. Constantin Aurelian Ionescu & Melinda Timea Fülöp & Dan Ioan Topor & Sorinel Căpușneanu & Teodora Odett Breaz & Sorina Geanina Stănescu & Mihaela Denisa Coman, 2021. "The New Era of Business Digitization through the Implementation of 5G Technology in Romania," Sustainability, MDPI, vol. 13(23), pages 1-23, December.
  7. Ionica Oncioiu & Sorinel Căpuşneanu & Dan Ioan Topor & Ana Maria Ifrim & Ramona Camelia Silvestru & Monica Ioana Toader, 2021. "Improving Business Processes in a Construction Project and Increasing Performance by Using Target Costing," SAGE Open, , vol. 11(1), pages 21582440219, February.
  8. Sorinel Căpuşneanu & Melinda Timea Fülöp & Dan Ioan Topor & Nicoleta Magdalena Iacob & Alina Georgiana Solomon & Ana Maria Ifrim, 2021. "Designing a Mobile Chat Application Based on Android Platform," International Journal of Innovation in the Digital Economy (IJIDE), IGI Global, vol. 12(4), pages 43-63, October.
  9. Anca Gabriela Petrescu & Florentina Raluca Bîlcan & Marius Petrescu & Ionica Holban Oncioiu & Mirela Cătălina Türkeș & Sorinel Căpuşneanu, 2020. "Assessing the Benefits of the Sustainability Reporting Practices in the Top Romanian Companies," Sustainability, MDPI, vol. 12(8), pages 1-31, April.
  10. Gary Cokins & Ionica Oncioiu & Mirela Cătălina Türkeș & Dan Ioan Topor & Sorinel Căpuşneanu & Carmen Adina Paștiu & Delia Deliu & Alina Nicoleta Solovăstru, 2020. "Intention to Use Accounting Platforms in Romania: A Quantitative Study on Sustainability and Social Influence," Sustainability, MDPI, vol. 12(15), pages 1-17, July.
  11. Ionica Oncioiu & Sorinel Căpuşneanu & Dan Ioan Topor & Marius Petrescu & Anca-Gabriela Petrescu & Monica Ioana Toader, 2020. "The Effective Management of Organic Waste Policy in Albania," Energies, MDPI, vol. 13(16), pages 1-16, August.
  12. Tatiana Danescu & Sorinel Capusneanu & Dan Ioan Topor & Andreea Marin-Pantelescu & Loredana Ciurlau, 2019. "Comparative Analysis of Master Programs in Bioeconomy and Their Development Perspectives in the Universities of Romania," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 5(1), pages 106-113, March.
  13. Ionica Oncioiu & Ovidiu Constantin Bunget & Mirela Cătălina Türkeș & Sorinel Căpușneanu & Dan Ioan Topor & Attila Szora Tamaș & Ileana-Sorina Rakoș & Mihaela Ștefan Hint, 2019. "The Impact of Big Data Analytics on Company Performance in Supply Chain Management," Sustainability, MDPI, vol. 11(18), pages 1-22, September.
  14. Constantin ANGHELACHE & Cristian Marian BARBU & Mădălina Gabriela ANGHEL & Sorinel CĂPUȘNEANU, 2018. "Study of population by domicile and residence. Natural movement and imbalances," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania / Editura Economica, vol. 0(4(617), W), pages 25-38, Winter.
  15. Ionica Oncioiu & Sorinel Căpuşneanu & Mirela Cătălina Türkeș & Dan Ioan Topor & Dana-Maria Oprea Constantin & Andreea Marin-Pantelescu & Mihaela Ștefan Hint, 2018. "The Sustainability of Romanian SMEs and Their Involvement in the Circular Economy," Sustainability, MDPI, vol. 10(8), pages 1-19, August.
  16. Andreea MARIN-PANTELESCU & Sorinel CAPUSNEANU & Dan Ioan TOPOR, 2018. "Assessing The Romanian Tourism Image Through The Eyes Of Millennials To Improve Tourism Management," Proceedings of the INTERNATIONAL MANAGEMENT CONFERENCE, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 12(1), pages 259-266, November.
  17. Dan Ioan Topor & Sorinel Capusneanu & Dana Maria Constantin & Cristian Marian Barbu & Ileana Sorina Rakos, 2017. "ABB-ABC-ABE-ABM Approach for Implementation in the Economic Entities from Energy Industry," Business and Management Horizons, Macrothink Institute, vol. 5(2), pages 36-48, December.
  18. Gary COKINS & Sorinel CAPUSNEANU & Dan Ioan TOPOR & Oana Raluca Ivan, 2017. "The hidden costs of self-management services in the accounting activity of a company," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 15(146), pages 244-244.
  19. Dana-Maria (Oprea) Constantin & Dan Ioan Topor & Sorinel Căpuşneanu & Cristian-Marian Barbu & Elena Bogan, 2016. "The Monitoring Of Carbon Monoxide Air Pollutant, As Part Of The Air Quality Management. Case Study: The Olt County, Romania," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(18), pages 1-2.
  20. Dan Ioan Topor & Cristian-Marian Barbu & Sorinel Capusneanu & Ileana-Sorina (Boca) Rakos & Dana-Maria Constantin (Oprea), 2016. "Decisions Based On Environmental Investments And Sustainability," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 1, pages 144-151, December.
  21. Sorinel Capusneanu & Dan Ioan Topor & Ileana – Sorina Rakos & Corina Ducu & Anamaria Tepes-Bobescu, 2016. "Improving Performances By Using Cost Controlling In The Mining Industry Entities," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 3, pages 98-108, June.
  22. Letitia-Maria Rof & Sorinel Capusneanu, 2015. "Increase the Performance of Companies in the Energy Sector by Implementing the Activity-Based Costing," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 5(3), pages 139-148, July.
  23. Sorin Briciu & Sorinel Capusneanu & Dan Ioan Topor & Cristian-Marian Barbu & Anamaria Tepes-Bobescu, 2015. "Performance Analysis Of An Entity From Construction Sector Using Dashboard," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 6, pages 74-83, December.
  24. Cristian - Marian Barbu & Sorinel Capusneanu, 2015. "Romania’s Macroeconomic Steering in 2015 - between Enthusiasm and Recession Risk," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 1(4), pages 20-36, December.
  25. Alina-Georgiana Solomon & Sorinel Capusneanu, 2015. "Analysis of Budgetary and Fiscal Convergence Scenarios for Romania and Bulgaria in the Period 2007-2016," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 5(2), pages 93-99, April.
  26. Sorin BRICIU & Sorinel CĂPUŞNEANU & Dan TOPOR & Raul BURDEA, 2014. "Increase of company performances and shareholders’ satisfaction by using design for adaptability (DFA)," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania / Editura Economica, vol. 0(5(594)), pages 7-18, May.
  27. Sorin Briciu & Dan Ioan Topor & Sorinel Căpuşneanu, 2013. "Integrated Methods For Performance Measurement In Entities From The Wine Sector In Romania," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(15), pages 1-2.
  28. Sorinel Capusneanu & Ileana Sorina (Rakos) Boca & Cristian-Marian Barbu & Letitia-Maria Rof & Dan Topor, 2013. "Implementation of Activity-Based Budgeting Method in the Economic Entities from Mining Industry of Romania," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 3(1), pages 26-34, January.
  29. Sorin BRICIU & Sorinel CĂPUȘNEANU & Andreea Elena CĂPRARIU, 2013. "Profit optimization during crisis periods," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania / Editura Economica, vol. 0(6(583)), pages 61-76, June.
  30. Ileana Sorina (Rakos) Boca & Sorinel Capusneanu & Dana Maria Oprea & Anamaria Tepes Bobescu, 2013. "The Transversal Organization of the Economic Entities of the Coal Mining Industry," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 5(4), pages 122-132, December.
  31. Sorin BRICIU & Sorinel CAPUSNEANU, 2013. "Pros and Cons for the Implementation of Target Costing Method in Romanian Economic Entities," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 12(3), pages 455-470, September.
  32. Gary COKINS & Sorinel CĂPUŞNEANU & Sorin BRICIU, 2012. "Accounting’s shift to decision-based costing," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania / Editura Economica, vol. 0(11(576)), pages 31-44, November.
  33. Sorinel Căpuşneanu & Cristian-Marian Barbu & Hassan Danial Aslam, 2012. "New Dimensions Of Performance Measurement," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(14), pages 1-3.
  34. Nicoleta FARCANE & Sorinel CĂPUŞNEANU & Sorin BRICIU, 2012. "Preparation of Financial Statements for Sme’s in Romania. Interest for Cash-Flow Statement," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania / Editura Economica, vol. 0(5(570)), pages 77-92, May.
  35. Dan Topor & Sorinel Căpuşneanu & Alina Puţan, 2012. "Evolution And Performance Analysis For Wine Entities In Romania," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(14), pages 1-9.
  36. Sorinel Capusneanu & Dan Topor & Letitia-Maria Rof, 2011. "General Implementation Stages of the ABC Method in the Small and Medium-Sized Enterprises," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 1(1), pages 43-50, November.
  37. Dan Ioan Topor & Alina Putan & Sorinel Capusneanu, 2011. "The Role of Management Accounting in Providing Information for Making Decision Within an Entity," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 1(2), pages 56-66, December.
  38. Gary COKINS & Sorinel CĂPUŞNEANU, 2011. "Sustaining an Effective ABC-ABM System," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania / Editura Economica, vol. 0(2(555)), pages 47-58, February.
  39. Sorinel CĂPUŞNEANU & Sorin BRICIU, 2011. "Analysis of the Possibility to Organize the Management Accounting through the Target Costing (TC) Method in the Romanian Entities," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania / Editura Economica, vol. 0(9(562)), pages 71-88, September.
  40. Sorin BRICIU & Sorinel CĂPUŞNEANU, 2011. "Aspects of the Normalization of Managerial Accounting in Romania on a Microeconomic Level," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania / Editura Economica, vol. 0(3(556)), pages 95-106, March.
  41. Sorin Briciu & Sorinel Căpuşneanu, 2011. "The Increase Of Performance Of An Entity By The Conversion Of The Hidden Costs," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(13), pages 1-2.
  42. Sorin Briciu & Sorinel Căpuşneanu, 2010. "Effective Cost Analysis Tools Of The Activity-Based Costing (Abc) Method," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(12), pages 1-2.
  43. Gary COKINS & Sorinel CĂPUŞNEANU, 2010. "Cost Drivers. Evolution and Benefits," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania / Editura Economica, vol. 8(9(549)), pages 7-16, August.
  44. Sorinel CĂPUŞNEANU & Dana-Maria MARTINESCU, 2010. "Convergence of ABC and ABM Principles – Guarantee of a Performant Management," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania / Editura Economica, vol. 10(10(551)), pages 93-102, October.
  45. Sorinel Capusneanu, 2009. "Dashboard Auditing of Activity-Based Costing (ABC)," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania / Editura Economica, vol. 3(03(532)), pages 49-56, March.
  46. Constantin Anghelache & Sorinel Cãpusneanu & Cristian-Marian Barbu, 2009. "Analysis over Critical Issues of Implementation or Non-implementation of the ABC Method in Romania," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania / Editura Economica, vol. 12(12(541)), pages 57-62, December.
  47. Sorinel Capusneanu & Irina-Alina Preda, 2008. "An Analysis of the Romanian General Accounting Plan. Opportunities for Adaptation to the Activity-Based Costing (ABC) Method," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania / Editura Economica, vol. 11(11(528)), pages 71-78, November.
  48. Sorinel Capusneanu, 2008. "Implementation Opportunities of Green Accounting for Activity-Based Costing (ABC) in Romania," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania / Editura Economica, vol. 1(1(518)), pages 57-62, January.
  49. Sorinel Capusneanu, 2008. "The Ethos of Cost Management," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania / Editura Economica, vol. 5(5(522)), pages 79-86, May.
  50. Sorinel Capusneanu, 2007. "The Factors and Transversal Reorganizations Principles of Romanian Textile Industry Enterprises using Activity-Based Costing Method," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania / Editura Economica, vol. 4(4(509)), pages 53-60, April.
  51. Sorinel Capusneanu, 2006. "Dashboard and Firms Performance Optimization Using Piloting Indicators," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania / Editura Economica, vol. 5(5(500)), pages 85-90, July.
  52. Sorinel Capusneanu, 2006. "Foundations of Financial Accounting Organization and Cost Calculation using Activity-Based Costing Method in Romanian Textile Industry," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania / Editura Economica, vol. 9(9(504)), pages 89-96, November.

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Working papers

  1. Căpuşneanu, Sorinel/I & Boca (Rakos), Ileana Sorina & Barbu, Cristian Marian, 2012. "Dashboard, Tool for Monitoring and Measuring the Performances of Entities within Mining Extractive," MPRA Paper 45948, University Library of Munich, Germany.

    Cited by:

    1. Corici Marian-Catalin & Medar Lucian Ion, 2019. "Dashboard - Innovative Instrument For The Evaluation Of Performance In Mining Industry," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 6, pages 153-159, December.
    2. Sorin Briciu & Sorinel Capusneanu & Dan Ioan Topor & Cristian-Marian Barbu & Anamaria Tepes-Bobescu, 2015. "Performance Analysis Of An Entity From Construction Sector Using Dashboard," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 6, pages 74-83, December.
    3. PH.D. Teodora Maria SUCIU (AVRAM), 2019. "Dashboard - Tool For Improving Financial Performance For Entities In The Romanian Clothing Industry," Management Strategies Journal, Constantin Brancoveanu University, vol. 45(3), pages 109-117.

  2. Man, Mariana & Boca (Rakos), Ileana Sorina & Căpuşneanu, Sorinel/I, 2012. "Abc method – guarantor of real costs in the mining extractive industry entities," MPRA Paper 40617, University Library of Munich, Germany, revised 03 Jul 2012.

    Cited by:

    1. Sorinel Capusneanu & Dan Ioan Topor & Ileana – Sorina Rakos & Corina Ducu & Anamaria Tepes-Bobescu, 2016. "Improving Performances By Using Cost Controlling In The Mining Industry Entities," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 3, pages 98-108, June.

  3. Topor, Dan Ioan & Puţan, Alina & Căpuşneanu, Sorinel/I, 2011. "The role of management accounting in providing Information for making decision within an entity," MPRA Paper 36219, University Library of Munich, Germany.

    Cited by:

    1. Berinde Sorin & Rachisan Paula Ramona, 2013. "The Impact Of Corporate Governance On The Restructuring Operations Of Audited Entities," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 1300-1309, July.
    2. Dimi Ofileanu & Dan Ioan Topor, 2014. "Lean Accounting - An Ingenious Solution for Cost Optimization," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 4(4), pages 342-352, April.
    3. Ofileanu Dimi & Bumbescu Sorina Simona, 2014. "Target Costing – The Response Of The Managerial Accounting To Changes In The Environment," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 3, pages 45-55, June.
    4. Azza H. Shalaby & Shehab Yehia Mohamed Ahmed Eltobgey, 2016. "How far the Media of Managerial Accounting can percept the Expectations of Current and Prospective Investors in rationalizing Credit and Investment Decisions: Field Study in KSA," Journal of Applied Finance & Banking, SCIENPRESS Ltd, vol. 6(5), pages 1-1.

  4. Martinescu (Oprea), Dana Maria/G & Căpuşneanu, Sorinel/I, 2009. "Environment and environmental effects of pollution. Model of eco-dashboard – A tool for analysis of environmental management performances," MPRA Paper 26923, University Library of Munich, Germany.

    Cited by:

    1. Căpuşneanu, Sorinel/I & Martinescu (Oprea), Dana Maria/G, 2010. "Itinerary implementation of an environmental management system and its benefits," MPRA Paper 26389, University Library of Munich, Germany.
    2. Sorin Briciu & Sorinel Capusneanu & Dan Ioan Topor & Cristian-Marian Barbu & Anamaria Tepes-Bobescu, 2015. "Performance Analysis Of An Entity From Construction Sector Using Dashboard," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 6, pages 74-83, December.
    3. Sorinel Căpuşneanu & Cristian-Marian Barbu & Hassan Danial Aslam, 2012. "New Dimensions Of Performance Measurement," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(14), pages 1-3.

  5. Căpuşneanu, Sorinel & Lepădatu, Gheorghe, 2008. "The ABC-method (Activity-Based Costing) and the transversal organization of enterprises in the steel industry of Romania," MPRA Paper 26916, University Library of Munich, Germany.

    Cited by:

    1. Căpuşneanu, Sorinel/I & Lepădatu, Gheorghe/V, 2008. "Possibilities of Implementation of the ABC-Method (Activity-Based Costing) in the enterprises of the steel industry in Romania," MPRA Paper 26917, University Library of Munich, Germany.

Articles

  1. Umair Akram & Melinda Timea Fülöp & Adriana Tiron-Tudor & Dan Ioan Topor & Sorinel Căpușneanu, 2021. "Impact of Digitalization on Customers’ Well-Being in the Pandemic Period: Challenges and Opportunities for the Retail Industry," IJERPH, MDPI, vol. 18(14), pages 1-21, July.

    Cited by:

    1. Martina Zámková & Stanislav Rojík & Martin Prokop & Simona Činčalová & Radek Stolín, 2022. "Czech Consumers’ Preference for Organic Products in Online Grocery Stores during the COVID-19 Pandemic," IJERPH, MDPI, vol. 19(20), pages 1-14, October.
    2. Inese Mavlutova & Aivars Spilbergs & Atis Verdenhofs & Andris Natrins & Ilja Arefjevs & Tatjana Volkova, 2022. "Digital Transformation as a Driver of the Financial Sector Sustainable Development: An Impact on Financial Inclusion and Operational Efficiency," Sustainability, MDPI, vol. 15(1), pages 1-24, December.
    3. Agnieszka A. Tubis & Katarzyna Grzybowska & Bartosz Król, 2023. "Supply Chain in the Digital Age: A Scientometric–Thematic Literature Review," Sustainability, MDPI, vol. 15(14), pages 1-25, July.
    4. Jin Wang & Zihan Hong & Hai Long, 2023. "Digital Transformation Empowers ESG Performance in the Manufacturing Industry: From ESG to DESG," SAGE Open, , vol. 13(4), pages 21582440231, October.
    5. Tushar, Hasanuzzaman & Giao, Ha Nam Khanh, 2023. "How transformational leadership influences employees’ job-related outcomes through public service motivation: Does power distance orientation matter?," OSF Preprints avsnr, Center for Open Science.
    6. Ruibin Zhou & Chenshuo Wang & Dongting Bao & Xiaolan Xu, 2024. "Shopping Mall Site Selection Based on Consumer Behavior Changes in the New Retail Era," Land, MDPI, vol. 13(6), pages 1-21, June.
    7. Valentina Vasile & Mirela Panait & Simona-Andreea Apostu, 2021. "Financial Inclusion Paradigm Shift in the Postpandemic Period. Digital-Divide and Gender Gap," IJERPH, MDPI, vol. 18(20), pages 1-28, October.
    8. Li Chen & Yuanbo Zhang, 2023. "Does the Development of the Digital Economy Promote Common Prosperity?—Analysis Based on 284 Cities in China," Sustainability, MDPI, vol. 15(5), pages 1-16, March.
    9. Mingwei Li & Qingjin Wang & Ying Cao, 2022. "Understanding Consumer Online Impulse Buying in Live Streaming E-Commerce: A Stimulus-Organism-Response Framework," IJERPH, MDPI, vol. 19(7), pages 1-17, April.
    10. Jessica Müller-Pérez & Viridiana Sarahí Garza-Muñiz & Ángel Acevedo-Duque & Elizabeth Emperatriz García-Salirrosas & Jorge Alberto Esponda-Pérez & Rina Álvarez-Becerra, 2022. "The Future of Tamaulipas MSMEs after COVID-19: Intention to Adopt Inbound Marketing Tools," Sustainability, MDPI, vol. 14(19), pages 1-18, October.
    11. Cătălin Grădinaru & Ștefan-Alexandru Catană & Sorin George Toma & Andreea Barbu, 2022. "An Empirical Research of Students’ Perceptions Regarding M-Commerce Acquisitions during the COVID-19 Pandemic," Sustainability, MDPI, vol. 14(16), pages 1-22, August.
    12. Mohamed Bouteraa & Brahim Chekima & Nelson Lajuni & Ayesha Anwar, 2023. "Understanding Consumers’ Barriers to Using FinTech Services in the United Arab Emirates: Mixed-Methods Research Approach," Sustainability, MDPI, vol. 15(4), pages 1-22, February.
    13. Hyung Jong Na & Yong Ha Kim & Hyun Jin Jo, 2023. "The Impact of YouTube on Present and Future Firm Value: Using Unstructured Text Analysis," Sustainability, MDPI, vol. 15(5), pages 1-19, February.
    14. Giorgia Sammarco & Daniel Ruzza & Behzad Maleki Vishkaei & Pietro De Giovanni, 2022. "The Impact of Digital Technologies on Company Restoration Time Following the COVID-19 Pandemic," Sustainability, MDPI, vol. 14(22), pages 1-17, November.
    15. Veronika Škerháková & Viktória Ali Taha & Denis Tirpák & Štefan Kráľ, 2022. "Perception of Corporate Reputation in the Era of Digitization: Case Study of Online Shopping Behavior on Young Consumers," Sustainability, MDPI, vol. 14(21), pages 1-14, November.
    16. Isabel Oliveira & Jorge Figueiredo & António Cardoso & Maria Nascimento Cunha, 2023. "Empirical evidence of the parent company's influence on spin-off: from creation to performance," International Review of Economics, Springer;Happiness Economics and Interpersonal Relations (HEIRS), vol. 70(3), pages 379-394, September.
    17. Chengkai Zhang & Yanjun Zhang & Yu Li & Shan Li, 2023. "Coupling Coordination between Fintech and Digital Villages: Mechanism, Spatiotemporal Evolution and Driving Factors—An Empirical Study Based on China," Sustainability, MDPI, vol. 15(10), pages 1-26, May.
    18. Rosa Virginia Encinas Quille & Felipe Valencia de Almeida & Joshua Borycz & Pedro Luiz Pizzigatti Corrêa & Lucia Vilela Leite Filgueiras & Jeaneth Machicao & Gustavo Matheus de Almeida & Edson Toshimi, 2023. "Performance Analysis Method for Robotic Process Automation," Sustainability, MDPI, vol. 15(4), pages 1-19, February.
    19. Jian Huang & Qinyu Chen & Chengqing Yu, 2022. "A New Feature Based Deep Attention Sales Forecasting Model for Enterprise Sustainable Development," Sustainability, MDPI, vol. 14(19), pages 1-18, September.
    20. Haruthai Kasemharuethaisuk & Taweesak Samanchuen, 2023. "Factors Influencing Behavior Intention in Digital Investment Services of Mutual Fund Distributors Adoption in Thailand," Sustainability, MDPI, vol. 15(3), pages 1-21, January.
    21. Yunyan Jiang & Feng Deng, 2022. "Multi-Dimensional Threshold Effects of the Digital Economy on Green Economic Growth?—New Evidence from China," Sustainability, MDPI, vol. 14(19), pages 1-22, October.
    22. Nisar Ahmed Dahri & Waleed Mugahed Al-Rahmi & Abeer S. Almogren & Noraffandy Yahaya & Muhammad Saleem Vighio & Qusay Al-maatuok & Ali Mugahed Al-Rahmi & Ahmad Samed Al-Adwan, 2023. "Acceptance of Mobile Learning Technology by Teachers: Influencing Mobile Self-Efficacy and 21st-Century Skills-Based Training," Sustainability, MDPI, vol. 15(11), pages 1-22, May.
    23. Terrylina A. Monoarfa & Ujang Sumarwan & Arif I. Suroso & Ririn Wulandari, 2023. "Switch or Stay? Applying a Push–Pull–Mooring Framework to Evaluate Behavior in E-Grocery Shopping," Sustainability, MDPI, vol. 15(7), pages 1-18, March.
    24. Tan Zi Yi & Noor Ashikin Mohd Rom & Nurbani Md. Hassan & Mohamad Shaharudin Samsurijan & Andrew Ebekozien, 2023. "The Adoption of Robo-Advisory among Millennials in the 21st Century: Trust, Usability and Knowledge Perception," Sustainability, MDPI, vol. 15(7), pages 1-16, March.

  2. Constantin Aurelian Ionescu & Melinda Timea Fülöp & Dan Ioan Topor & Sorinel Căpușneanu & Teodora Odett Breaz & Sorina Geanina Stănescu & Mihaela Denisa Coman, 2021. "The New Era of Business Digitization through the Implementation of 5G Technology in Romania," Sustainability, MDPI, vol. 13(23), pages 1-23, December.

    Cited by:

    1. Wei Tang & Shuili Yang, 2023. "Enterprise Digital Management Efficiency under Cloud Computing and Big Data," Sustainability, MDPI, vol. 15(17), pages 1-17, August.
    2. Luisanna Cocco & Roberto Tonelli & Michele Marchesi, 2022. "A System Proposal for Information Management in Building Sector Based on BIM, SSI, IoT and Blockchain," Future Internet, MDPI, vol. 14(5), pages 1-20, April.
    3. Cristi Spulbar & Lucian Claudiu Anghel & Ramona Birau & Simona Ioana Ermiș & Laurențiu-Mihai Treapăt & Adrian T. Mitroi, 2022. "Digitalization as a Factor in Reducing Poverty and Its Implications in the Context of the COVID-19 Pandemic," Sustainability, MDPI, vol. 14(17), pages 1-26, August.
    4. Codruța Cornelia Dura & Ana Maria Mihaela Iordache & Alexandru Ionescu & Claudia Isac & Teodora Odett Breaz, 2022. "Analyzing Performance in Wholesale Trade Romanian SMEs: Framing Circular Economy Business Scenarios," Sustainability, MDPI, vol. 14(9), pages 1-34, May.
    5. Melinda Timea Fülöp & József Udvaros & Ákos Gubán & Ágnes Sándor, 2022. "Development of Computational Thinking Using Microcontrollers Integrated into OOP (Object-Oriented Programming)," Sustainability, MDPI, vol. 14(12), pages 1-16, June.
    6. Rafael Martínez-Peláez & Alberto Ochoa-Brust & Solange Rivera & Vanessa G. Félix & Rodolfo Ostos & Héctor Brito & Ramón A. Félix & Luis J. Mena, 2023. "Role of Digital Transformation for Achieving Sustainability: Mediated Role of Stakeholders, Key Capabilities, and Technology," Sustainability, MDPI, vol. 15(14), pages 1-27, July.
    7. Sarah Katharina Kraft & Florian Kellner, 2022. "Can Blockchain Be a Basis to Ensure Transparency in an Agricultural Supply Chain?," Sustainability, MDPI, vol. 14(13), pages 1-17, July.
    8. Tanasescu Irina Antoaneta, 2023. "Contradictions In Relation To Digitalization Of The Economic Environment And Training Specialty Staff," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 6, pages 112-120, December.

  3. Ionica Oncioiu & Sorinel Căpuşneanu & Dan Ioan Topor & Ana Maria Ifrim & Ramona Camelia Silvestru & Monica Ioana Toader, 2021. "Improving Business Processes in a Construction Project and Increasing Performance by Using Target Costing," SAGE Open, , vol. 11(1), pages 21582440219, February.

    Cited by:

    1. Olga Pilipczuk, 2021. "Transformation of the Business Process Manager Profession in Poland: The Impact of Digital Technologies," Sustainability, MDPI, vol. 13(24), pages 1-20, December.

  4. Anca Gabriela Petrescu & Florentina Raluca Bîlcan & Marius Petrescu & Ionica Holban Oncioiu & Mirela Cătălina Türkeș & Sorinel Căpuşneanu, 2020. "Assessing the Benefits of the Sustainability Reporting Practices in the Top Romanian Companies," Sustainability, MDPI, vol. 12(8), pages 1-31, April.

    Cited by:

    1. Wadhaah Ibrahim Almubarak & Kaouther Chebbi & Mohammed Abdullah Ammer, 2023. "Unveiling the Connection among ESG, Earnings Management, and Financial Distress: Insights from an Emerging Market," Sustainability, MDPI, vol. 15(16), pages 1-23, August.
    2. Sorina Geanina Stanescu & Ion Cucui & Constantin Aurelian Ionescu & Liliana Paschia & Mihaela Denisa Coman & Nicoleta Luminiţa Gudanescu Nicolau & Marilena Carmen Uzlau & Mihaela Leasa Lixandru, 2021. "Conceptual Model for Integrating Environmental Impact in Managerial Accounting Information Systems," IJERPH, MDPI, vol. 18(4), pages 1-21, February.
    3. Florina Pînzaru & Paul Dobrescu & Alexandra Vițelar & Ion Moldoveanu & Adina Săniuță, 2023. "Linking Sustainability-Driven Factors and Online Knowledge Sharing in Business: A PLS-SEM Analysis," Sustainability, MDPI, vol. 15(8), pages 1-18, April.
    4. Adrian Neacsa & Mirela Panait & Jianu Daniel Muresan & Marian Catalin Voica, 2020. "Energy Poverty in European Union: Assessment Difficulties, Effects on the Quality of Life, Mitigation Measures. Some Evidences from Romania," Sustainability, MDPI, vol. 12(10), pages 1-28, May.
    5. Isaac Monday Ikpor & Enrico Bracci & Clementina Iruka Kanu & Riccardo Ievoli & Benedette Okezie & Sunday Mlanga & Charles Ogbaekirigwe, 2022. "Drivers of Sustainability Accounting and Reporting in Emerging Economies: Evidence from Nigeria," Sustainability, MDPI, vol. 14(7), pages 1-19, March.
    6. Mirela Panait & Irina Radulescu & Alina Brezoi, 2020. "Financial Markets – Under the Sign of CSR. Some Evidences Regarding Financial Education," Book chapters-LUMEN Proceedings, in: Adriana Grigorescu & Valentin Radu (ed.), 1st International Conference Global Ethics - Key of Sustainability (GEKoS), edition 1, volume 11, chapter 11, pages 96-106, Editura Lumen.
    7. Graziella Sicoli & Pietro Iaquinta & Dominga Anna Ippolito, 2022. "The new frontiers of sustainable development and SDGS. A content analysis," RIEDS - Rivista Italiana di Economia, Demografia e Statistica - The Italian Journal of Economic, Demographic and Statistical Studies, SIEDS Societa' Italiana di Economia Demografia e Statistica, vol. 76(3), pages 17-28, July-Sept.
    8. Elías Domingo‐Posada & Pilar L. González‐Torre & Marta M. Vidal‐Suárez, 2024. "Sustainable development goals and corporate strategy: A map of the field," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(4), pages 2733-2748, July.
    9. Jun Hyeok Choi & Saerona Kim & Dong-Hoon Yang & Kwanghee Cho, 2021. "Can Corporate Social Responsibility Decrease the Negative Influence of Financial Distress on Accounting Quality?," Sustainability, MDPI, vol. 13(19), pages 1-19, October.

  5. Gary Cokins & Ionica Oncioiu & Mirela Cătălina Türkeș & Dan Ioan Topor & Sorinel Căpuşneanu & Carmen Adina Paștiu & Delia Deliu & Alina Nicoleta Solovăstru, 2020. "Intention to Use Accounting Platforms in Romania: A Quantitative Study on Sustainability and Social Influence," Sustainability, MDPI, vol. 12(15), pages 1-17, July.

    Cited by:

    1. Sorina Geanina Stanescu & Ion Cucui & Constantin Aurelian Ionescu & Liliana Paschia & Mihaela Denisa Coman & Nicoleta Luminiţa Gudanescu Nicolau & Marilena Carmen Uzlau & Mihaela Leasa Lixandru, 2021. "Conceptual Model for Integrating Environmental Impact in Managerial Accounting Information Systems," IJERPH, MDPI, vol. 18(4), pages 1-21, February.
    2. Lucungu, Prince Baraka & Dhital, Narayan & Asselin, Hugo & Kibambe, Jean-Paul & Ngabinzeke, Jean Semeki & Khasa, Damase P., 2022. "Local perception and attitude toward community forest concessions in the Democratic Republic of Congo," Forest Policy and Economics, Elsevier, vol. 139(C).
    3. Claudia Gabriela BAICU & Iuliana Petronela GÂRDAN & Daniel Adrian GÂRDAN & Daniel Constantin JIROVEANU, 2020. "Responsible Banking Practices During The Covid-19 Pandemic: Findings From Romania," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(22), pages 146-157.
    4. Abdalwali Lutfi & Saleh Nafeth Alkelani & Malak Akif Al-Khasawneh & Ahmad Farhan Alshira’h & Malek Hamed Alshirah & Mohammed Amin Almaiah & Mahmaod Alrawad & Adi Alsyouf & Mohamed Saad & Nahla Ibrahim, 2022. "Influence of Digital Accounting System Usage on SMEs Performance: The Moderating Effect of COVID-19," Sustainability, MDPI, vol. 14(22), pages 1-23, November.

  6. Ionica Oncioiu & Sorinel Căpuşneanu & Dan Ioan Topor & Marius Petrescu & Anca-Gabriela Petrescu & Monica Ioana Toader, 2020. "The Effective Management of Organic Waste Policy in Albania," Energies, MDPI, vol. 13(16), pages 1-16, August.

    Cited by:

    1. Segundo Rojas-Flores & Magaly De La Cruz-Noriega & Luis Cabanillas-Chirinos & Renny Nazario-Naveda & Moisés Gallozzo-Cardenas & Félix Diaz & Emzon Murga-Torres, 2023. "Potential Use of Coriander Waste as Fuel for the Generation of Electric Power," Sustainability, MDPI, vol. 15(2), pages 1-10, January.
    2. Gabriele Di Giacomo, 2021. "Material and Energy Recovery from the Final Disposal of Organic Waste," Energies, MDPI, vol. 14(24), pages 1-2, December.

  7. Ionica Oncioiu & Ovidiu Constantin Bunget & Mirela Cătălina Türkeș & Sorinel Căpușneanu & Dan Ioan Topor & Attila Szora Tamaș & Ileana-Sorina Rakoș & Mihaela Ștefan Hint, 2019. "The Impact of Big Data Analytics on Company Performance in Supply Chain Management," Sustainability, MDPI, vol. 11(18), pages 1-22, September.

    Cited by:

    1. Omar. A. Alghamdi & Gomaa Agag, 2023. "Boosting Innovation Performance through Big Data Analytics Powered by Artificial Intelligence Use: An Empirical Exploration of the Role of Strategic Agility and Market Turbulence," Sustainability, MDPI, vol. 15(19), pages 1-19, September.
    2. Govindan, Kannan & Kannan, Devika & Jørgensen, Thomas Ballegård & Nielsen, Tim Straarup, 2022. "Supply Chain 4.0 performance measurement: A systematic literature review, framework development, and empirical evidence," Transportation Research Part E: Logistics and Transportation Review, Elsevier, vol. 164(C).
    3. Hafiz Wasim Akram & Samreen Akhtar & Alam Ahmad & Imran Anwar & Mohammad Ali Bait Ali Sulaiman, 2023. "Developing a Conceptual Framework Model for Effective Perishable Food Cold-Supply-Chain Management Based on Structured Literature Review," Sustainability, MDPI, vol. 15(6), pages 1-28, March.
    4. Yuwei Yan & Xiaomeng Ma & Yi Song & Ajay Kumar & Ruixian Yang, 2023. "Exploring the interaction and choice behavior of organization and individuals in the crowd logistics," Annals of Operations Research, Springer, vol. 320(2), pages 1021-1040, January.
    5. Manish Shashi, 2023. "Sustainable Digitalization in Pharmaceutical Supply Chains Using Theory of Constraints: A Qualitative Study," Sustainability, MDPI, vol. 15(11), pages 1-18, May.
    6. Camelia Oprean-Stan & Ionica Oncioiu & Iulia Cristina Iuga & Sebastian Stan, 2020. "Impact of Sustainability Reporting and Inadequate Management of ESG Factors on Corporate Performance and Sustainable Growth," Sustainability, MDPI, vol. 12(20), pages 1-31, October.

  8. Constantin ANGHELACHE & Cristian Marian BARBU & Mădălina Gabriela ANGHEL & Sorinel CĂPUȘNEANU, 2018. "Study of population by domicile and residence. Natural movement and imbalances," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania / Editura Economica, vol. 0(4(617), W), pages 25-38, Winter.

    Cited by:

    1. Mădălina-Gabriela ANGHEL & Ștefan Virgil IACOB & Gabriel-Ștefan DUMBRAVĂ & Marius POPOVICI, 2019. "Dynamic models used in analysis capital and population," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania / Editura Economica, vol. 0(4(621), W), pages 149-162, Winter.

  9. Ionica Oncioiu & Sorinel Căpuşneanu & Mirela Cătălina Türkeș & Dan Ioan Topor & Dana-Maria Oprea Constantin & Andreea Marin-Pantelescu & Mihaela Ștefan Hint, 2018. "The Sustainability of Romanian SMEs and Their Involvement in the Circular Economy," Sustainability, MDPI, vol. 10(8), pages 1-19, August.

    Cited by:

    1. Rocío González-Sánchez & Davide Settembre-Blundo & Anna Maria Ferrari & Fernando E. García-Muiña, 2020. "Main Dimensions in the Building of the Circular Supply Chain: A Literature Review," Sustainability, MDPI, vol. 12(6), pages 1-25, March.
    2. Simona David, 2019. "Assessing the Opportunities and Behaviors of Banking Clients in Romania: An Analysis of the Use of Online Banking Applications," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 5(2), pages 63-73, June.
    3. Ștefan Cristian Gherghina & Mihai Alexandru Botezatu & Alexandra Hosszu & Liliana Nicoleta Simionescu, 2020. "Small and Medium-Sized Enterprises (SMEs): The Engine of Economic Growth through Investments and Innovation," Sustainability, MDPI, vol. 12(1), pages 1-22, January.
    4. Elena Aurelia Botezat & Anca Otilia Dodescu & Sebastian Văduva & Silvia Liana Fotea, 2018. "An Exploration of Circular Economy Practices and Performance Among Romanian Producers," Sustainability, MDPI, vol. 10(9), pages 1-17, September.
    5. Alexandra Barón & Rudi de Castro & Gerusa Giménez, 2020. "Circular Economy Practices among Industrial EMAS-Registered SMEs in Spain," Sustainability, MDPI, vol. 12(21), pages 1-25, October.
    6. Maria Barreiro‐Gen & Rodrigo Lozano, 2020. "How circular is the circular economy? Analysing the implementation of circular economy in organisations," Business Strategy and the Environment, Wiley Blackwell, vol. 29(8), pages 3484-3494, December.
    7. Tatiana Dănescu & Ioan-Ovidiu Spătăcean & Maria-Alexandra Popa & Carmen-Gabriela Sîrbu, 2021. "The Impact of Corporate Governance Mechanism over Financial Performance: Evidence from Romania," Sustainability, MDPI, vol. 13(19), pages 1-14, September.
    8. Kerem Toker & Ali Görener, 2023. "Evaluation of circular economy business models for SMEs using spherical fuzzy TOPSIS: an application from a developing countries’ perspective," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 25(2), pages 1700-1741, February.
    9. Grosu, Veronica & Brinzaru, Simona-Maria & Ciubotariu, Marius-Sorin & Kicsi, Rozalia & Hlaciuc, Elena & Socoliuc, Marian, 2022. "Mapping Future Trends in Integrated Reporting, CSR and Business Sustainability Research: A Cluster-based Approach," Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference (2022), Hybrid Conference, Opatija, Croatia, in: Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference, Hybrid Conference, Opatija, Croatia, 17-18 June 2022, pages 264-286, IRENET - Society for Advancing Innovation and Research in Economy, Zagreb.
    10. Dan Dumitriu & Gheorghe Militaru & Dana Corina Deselnicu & Andrei Niculescu & Mirona Ana-Maria Popescu, 2019. "A Perspective Over Modern SMEs: Managing Brand Equity, Growth and Sustainability Through Digital Marketing Tools and Techniques," Sustainability, MDPI, vol. 11(7), pages 1-24, April.
    11. Carmen Mihaela Scorte & Larisa Loredana Dragolea, 2019. "Performance in the View of the Managers Working in the Hotel Industry - An Empirical Study Made on Entities from Romania," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 5(4), pages 171-178, December.
    12. Codruța Cornelia Dura & Ana Maria Mihaela Iordache & Alexandru Ionescu & Claudia Isac & Teodora Odett Breaz, 2022. "Analyzing Performance in Wholesale Trade Romanian SMEs: Framing Circular Economy Business Scenarios," Sustainability, MDPI, vol. 14(9), pages 1-34, May.
    13. Francesca Gennari, 2023. "The transition towards a circular economy. A framework for SMEs," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 27(4), pages 1423-1457, December.
    14. Constantin Aurelian Ionescu & Mihaela Denisa Coman & Elena Liliana Moiceanu Marin & Liliana Paschia & Nicoleta Luminita Gudanescu Nicolau & Gabriel Cucui & Dan Marius Coman & Sorina Geanina Stanescu, 2019. "The Analysis of the Economic Effects on the Greening and Recovery of the Sludge Waste Resulting from the Biogas Production Activity," Sustainability, MDPI, vol. 11(18), pages 1-19, September.
    15. Alexandra Barón Dorado & Gerusa Giménez Leal & Rodolfo de Castro Vila, 2022. "Environmental policy and corporate sustainability: The mediating role of environmental management systems in circular economy adoption," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(4), pages 830-842, July.
    16. Villegas Pinuer, Francisco & Valenzuela Fernández, Leslier & Llonch Andreu, Joan & López Belbeze, Pilar, 2022. "Environmental sustainability and their factors in SMEs: A multiple case study of Spain and Chile," Cuadernos de Gestión, Universidad del País Vasco - Instituto de Economía Aplicada a la Empresa (IEAE).
    17. Michał Jasiński & Tomasz Sikorski & Zbigniew Leonowicz & Klaudiusz Borkowski & Elżbieta Jasińska, 2020. "The Application of Hierarchical Clustering to Power Quality Measurements in an Electrical Power Network with Distributed Generation," Energies, MDPI, vol. 13(9), pages 1-19, May.
    18. Gláucya Daú & Annibal Scavarda & Luiz Felipe Scavarda & Vivianne Julianelli Taveira Portugal, 2019. "The Healthcare Sustainable Supply Chain 4.0: The Circular Economy Transition Conceptual Framework with the Corporate Social Responsibility Mirror," Sustainability, MDPI, vol. 11(12), pages 1-19, June.
    19. Pereira, Vijay & Nandakumar, M.K. & Sahasranamam, Sreevas & Bamel, Umesh & Malik, Ashish & Temouri, Yama, 2022. "An exploratory study into emerging market SMEs’ involvement in the circular Economy: Evidence from India’s indigenous Ayurveda industry," Journal of Business Research, Elsevier, vol. 142(C), pages 188-199.
    20. Filip (Croitoru) Adriana – Ioana & Georgescu Diana – Nicoleta & Toader Monica - Ioana, 2019. "The Relationship Between Leadership And Sustainability In Educational Organization," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 3, pages 213-218, June.
    21. Nathalia Suchek & João J. Ferreira & Paula O. Fernandes, 2022. "A review of entrepreneurship and circular economy research: State of the art and future directions," Business Strategy and the Environment, Wiley Blackwell, vol. 31(5), pages 2256-2283, July.

  10. Dan Ioan Topor & Sorinel Capusneanu & Dana Maria Constantin & Cristian Marian Barbu & Ileana Sorina Rakos, 2017. "ABB-ABC-ABE-ABM Approach for Implementation in the Economic Entities from Energy Industry," Business and Management Horizons, Macrothink Institute, vol. 5(2), pages 36-48, December.

    Cited by:

    1. Mihaela (Åžtefan) HINT, 2021. "Implementation Of Procedures For Delimiting Environmental Costs For Effcient Management Following The Example Of The Electrical Lighting Equipment Industry," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(23), pages 1-5.

  11. Letitia-Maria Rof & Sorinel Capusneanu, 2015. "Increase the Performance of Companies in the Energy Sector by Implementing the Activity-Based Costing," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 5(3), pages 139-148, July.

    Cited by:

    1. Janusz Nesterak & Marta Kołodziej-Hajdo & Michał J. Kowalski, 2023. "Controlling in the Process of Development of the Energy and Heating Sector Based on Research of Enterprises Operating in Poland," Energies, MDPI, vol. 16(2), pages 1-30, January.

  12. Sorinel Capusneanu & Ileana Sorina (Rakos) Boca & Cristian-Marian Barbu & Letitia-Maria Rof & Dan Topor, 2013. "Implementation of Activity-Based Budgeting Method in the Economic Entities from Mining Industry of Romania," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 3(1), pages 26-34, January.

    Cited by:

    1. Ioana Dorin & Cristina Diaconescu & Dan Ioan Topor, 2014. "The Role of Mining in National Economies," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 4(3), pages 155-160, July.

  13. Sorinel Căpuşneanu & Cristian-Marian Barbu & Hassan Danial Aslam, 2012. "New Dimensions Of Performance Measurement," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(14), pages 1-3.

    Cited by:

    1. Martin Esch & Benedikt Schnellbächer & Andreas Wald, 2019. "Does integrated reporting information influence internal decision making? An experimental study of investment behavior," Business Strategy and the Environment, Wiley Blackwell, vol. 28(4), pages 599-610, May.

  14. Dan Topor & Sorinel Căpuşneanu & Alina Puţan, 2012. "Evolution And Performance Analysis For Wine Entities In Romania," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(14), pages 1-9.

    Cited by:

    1. Sorin Briciu & Dan Ioan Topor & Sorinel Căpuşneanu, 2013. "Integrated Methods For Performance Measurement In Entities From The Wine Sector In Romania," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(15), pages 1-2.
    2. Iulian Bogdan Dobra & Florina Laura Sandru, 2016. "Analytical Overview on the Romanian Dairy Market in the Context of Economic Changes," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 2(4), pages 172-186, December.

  15. Dan Ioan Topor & Alina Putan & Sorinel Capusneanu, 2011. "The Role of Management Accounting in Providing Information for Making Decision Within an Entity," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 1(2), pages 56-66, December.
    See citations under working paper version above.
  16. Gary COKINS & Sorinel CĂPUŞNEANU, 2011. "Sustaining an Effective ABC-ABM System," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania / Editura Economica, vol. 0(2(555)), pages 47-58, February.

    Cited by:

    1. Dan Ioan Topor & Sorinel Capusneanu & Dana Maria Constantin & Cristian Marian Barbu & Ileana Sorina Rakos, 2017. "ABB-ABC-ABE-ABM Approach for Implementation in the Economic Entities from Energy Industry," Business and Management Horizons, Macrothink Institute, vol. 5(2), pages 36-48, December.

  17. Sorinel CĂPUŞNEANU & Sorin BRICIU, 2011. "Analysis of the Possibility to Organize the Management Accounting through the Target Costing (TC) Method in the Romanian Entities," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania / Editura Economica, vol. 0(9(562)), pages 71-88, September.

    Cited by:

    1. Ileana – Sorina Rakos, 2021. "Cost Management Regarding S.C. Adarco Invest S.R.L. Petroșani," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1110-1119, December.

  18. Sorin Briciu & Sorinel Căpuşneanu, 2011. "The Increase Of Performance Of An Entity By The Conversion Of The Hidden Costs," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(13), pages 1-2.

    Cited by:

    1. Gary COKINS & Sorinel CAPUSNEANU & Dan Ioan TOPOR & Oana Raluca Ivan, 2017. "The hidden costs of self-management services in the accounting activity of a company," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 15(146), pages 244-244.

  19. Sorin Briciu & Sorinel Căpuşneanu, 2010. "Effective Cost Analysis Tools Of The Activity-Based Costing (Abc) Method," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(12), pages 1-2.

    Cited by:

    1. Sudhashini Nair & Xin Tan, 2018. "Factors Influencing the Implementation of Activity-Based Costing: A Study on Malaysian SMEs," International Business Research, Canadian Center of Science and Education, vol. 11(8), pages 133-141, August.
    2. Briciu, Sorin & Căpuşneanu, Sorinel/I, 2011. "The results account of the ABC method. The main source of underlining the performances of an entity," MPRA Paper 33982, University Library of Munich, Germany.

  20. Gary COKINS & Sorinel CĂPUŞNEANU, 2010. "Cost Drivers. Evolution and Benefits," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania / Editura Economica, vol. 8(9(549)), pages 7-16, August.

    Cited by:

    1. Man, Mariana & Boca (Rakos), Ileana Sorina & Căpuşneanu, Sorinel/I, 2012. "Abc method – guarantor of real costs in the mining extractive industry entities," MPRA Paper 40617, University Library of Munich, Germany, revised 03 Jul 2012.
    2. Letitia-Maria Rof & Sorinel Capusneanu, 2015. "Increase the Performance of Companies in the Energy Sector by Implementing the Activity-Based Costing," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 5(3), pages 139-148, July.
    3. Sorinel Capusneanu & Dan Topor & Letitia-Maria Rof, 2011. "General Implementation Stages of the ABC Method in the Small and Medium-Sized Enterprises," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 1(1), pages 43-50, November.
    4. Căpuşneanu, Sorinel/I & Boca (Rakos), Ileana Sorina & Barbu, Cristian Marian, 2012. "Dashboard, Tool for Monitoring and Measuring the Performances of Entities within Mining Extractive," MPRA Paper 45948, University Library of Munich, Germany.

  21. Sorinel CĂPUŞNEANU & Dana-Maria MARTINESCU, 2010. "Convergence of ABC and ABM Principles – Guarantee of a Performant Management," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania / Editura Economica, vol. 10(10(551)), pages 93-102, October.

    Cited by:

    1. Dan Ioan Topor & Sorinel Capusneanu & Dana Maria Constantin & Cristian Marian Barbu & Ileana Sorina Rakos, 2017. "ABB-ABC-ABE-ABM Approach for Implementation in the Economic Entities from Energy Industry," Business and Management Horizons, Macrothink Institute, vol. 5(2), pages 36-48, December.

  22. Constantin Anghelache & Sorinel Cãpusneanu & Cristian-Marian Barbu, 2009. "Analysis over Critical Issues of Implementation or Non-implementation of the ABC Method in Romania," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania / Editura Economica, vol. 12(12(541)), pages 57-62, December.

    Cited by:

    1. Sorinel Capusneanu & Dan Topor & Letitia-Maria Rof, 2011. "General Implementation Stages of the ABC Method in the Small and Medium-Sized Enterprises," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 1(1), pages 43-50, November.

  23. Sorinel Capusneanu, 2008. "Implementation Opportunities of Green Accounting for Activity-Based Costing (ABC) in Romania," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania / Editura Economica, vol. 1(1(518)), pages 57-62, January.

    Cited by:

    1. Candy Chamorro Gonzalez & Jesús Peña-Vinces, 2023. "A framework for a green accounting system-exploratory study in a developing country context, Colombia," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 25(9), pages 9517-9541, September.
    2. Neungruthai Nickie Petcharat & Joseph M. Mula, 2012. "Towards a conceptual design for environmental and social cost identification and measurement system," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 10(1), pages 34-54, June.

  24. Sorinel Capusneanu, 2006. "Dashboard and Firms Performance Optimization Using Piloting Indicators," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania / Editura Economica, vol. 5(5(500)), pages 85-90, July.

    Cited by:

    1. Căpuşneanu, Sorinel/I, 2009. "Dashboard auditing of ABC (Activity-Based Costing). Theoretical approaches," MPRA Paper 26920, University Library of Munich, Germany.

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NEP is an announcement service for new working papers, with a weekly report in each of many fields. This author has had 1 paper announced in NEP. These are the fields, ordered by number of announcements, along with their dates. If the author is listed in the directory of specialists for this field, a link is also provided.
  1. NEP-ENV: Environmental Economics (1) 2010-11-13

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