[
ACCA (2013). Understanding investors: the road to real-time reporting ACCOUNTANTS FOR BUSINESS. www.accaglobal.com/ri.
]Search in Google Scholar
[
Accenture (2018). The CFO Reimagined: from driving value to building the digital enterprise. https://www.accenture.com/t20180910T083815Z__w__/us-en/_acnmedia/PDF-85/Accenture-CFO-Research-Global.pdf#zoom=50.
]Search in Google Scholar
[
Alaryan, L. A., Abu Haija, A. A., & Alrabei, A. M. (2014). The Relationship between Fair Value Accounting and Presence of Manipulation in Financial Statements. International Journal of Accounting and Financial Reporting, 4(1), 221. https://doi.org/10.5296/ijafr.v4i1.5405.10.5296/ijafr.v4i1.5405
]Search in Google Scholar
[
Ariely, D. (2020). Column: You Are What You Measure. Harvard Business Review. https://hbr.org/2010/06/column-you-are-what-you-measure.
]Search in Google Scholar
[
Benston, G. J. (2006). Fair-value accounting: A cautionary tale from Enron. Journal of Accounting and Public Policy, 25(4), 465–484. https://doi.org/10.1016/j.jaccpubpol.2006.05.003.10.1016/j.jaccpubpol.2006.05.003
]Search in Google Scholar
[
Bhasin, M. L. (2017). Integrated Reporting: The Future of Corporate Reporting. International Journal of Management and Social Sciences Research (IJMSSR), 6(February), 17–31. https://doi.org/10.1057/978-1-137-52766-0_21.10.1057/978-1-137-52766-0_21
]Search in Google Scholar
[
Billings, A., Billings, B., & Musazi, B. G. N. (2020). Opportunities and Challenges of Real-Time Financial Reporting - The CPA Journal. The CPA Journal. https://www.cpajournal.com/2020/07/22/opportunities-and-challenges-of-real-time-financial-reporting/.
]Search in Google Scholar
[
Burchell, S., Clubb, C., & Hopwood, A. G. (1985). ACCOUNTING IN ITS SOCIAL CONTEXT: TOWARDS A HISTORY OF VALUE ADDED IN THE UNITED KINGDOM.10.1016/0361-3682(85)90002-9
]Search in Google Scholar
[
Business Roundtable. (2019). Business Roundtable Redefines the Purpose of a Corporation to Promote ‘An Economy That Serves All Americans.’ Business Roundtable Press Release, August(19), 1–4. https://www.businessroundtable.org/business-roundtable-redefines-the-purpose-of-a-corporation-to-promote-an-economy-that-serves-all-americans.
]Search in Google Scholar
[
Capron, M. (1994). Contabilitatea în perspectivă.
]Search in Google Scholar
[
Dai, J., & Vasarhelyi, M. A. (2017). Toward blockchain-based accounting and assurance. Journal of Information Systems, 31(3), 5–21. https://doi.org/10.2308/isys-51804.10.2308/isys-51804
]Search in Google Scholar
[
DeFond, M., Hu, J., Hung, M., & Li, S. (2020). The effect of fair value accounting on the performance evaluation role of earnings. Journal of Accounting and Economics, 70(2–3), 101341. https://doi.org/10.1016/j.jacceco.2020.101341.10.1016/j.jacceco.2020.101341
]Search in Google Scholar
[
Enache, L., & Srivastava, A. (2018). Should intangible investments be reported separately or commingled with operating expenses? New evidence. Management Science, 64(7), 3446–3468. https://doi.org/10.1287/mnsc.2017.2769.10.1287/mnsc.2017.2769
]Search in Google Scholar
[
Fanelli, D. (2010). Do pressures to publish increase scientists’ bias? An empirical support from US states data. PLoS ONE, 5(4). https://doi.org/10.1371/journal.pone.0010271.10.1371/journal.pone.0010271
]Search in Google Scholar
[
Fleming, S. (2020). How automation has affected jobs through the ages. World Economic Forum. https://www.weforum.org/agenda/2020/09/short-history-jobs-automation/.
]Search in Google Scholar
[
Friedman, M. (1970). The Social Responsibility of Business is to Increase its Profits The New York Times Magazine.
]Search in Google Scholar
[
Govindaranjan, V., Rajgopal, S., & Srivastava, A. (2018). Why Financial Statements Don’t Work for Digital Companies. https://hbr.org/2018/02/why-financial-statements-dont-work-for-digital-companies?ab=at_articlepage_recommendedarticles_bottom1x1.
]Search in Google Scholar
[
Hawksworth, J., Berriman, R., & Saloni, G. (2018). Will robots really steal our jobs ? An international analysis of the potential long term impact of automation Key findings: impact of automation. PwC.
]Search in Google Scholar
[
Henderson, R. (2020). Reimagining Capitalism in a World on Fire. PublicAffairs; Illustrated edition (April 28, 2020).
]Search in Google Scholar
[
Heskett, J. (2020). Are CEOs the Wrong Leaders for Stakeholder Capitalism? - Harvard Business School Working Knowledge. https://hbswk.hbs.edu/item/are-ceos-the-wrong-leaders-for-stakeholder-capitalism.
]Search in Google Scholar
[
Hoogervorst, H. (2018). Do not blame accounting rules for the financial crisis | Financial Times. Financial Times. https://www.ft.com/content/bd084b5c-c623-11e8-86b4-bfd556565bb2.
]Search in Google Scholar
[
Hopwood, A. G. (1976). Editorial. Accounting, Organizations and Society, 1(1), 1-4. https://doi.org/10.1016/0361-3682(76)90002-7.10.1016/0361-3682(76)90002-7
]Search in Google Scholar
[
Hopwood, A. G. (2007). Whither Accounting Research? The Accounting Research.10.2308/accr.2007.82.5.1365
]Search in Google Scholar
[
Horngren, C. T., Datar, S. M., & Rajan, M. V. (2015). Cost accounting: a managerial emphasis (15th ed.). Pearson Education.
]Search in Google Scholar
[
IASB (2015). International Financial Reporting Standards.
]Search in Google Scholar
[
Ionascu, I. (1997). Epistemologia Contabilității. Editura Economică.
]Search in Google Scholar
[
Jianu, I. (2007). Evaluarea, prezentarea și analiza performanței întreprinderii. Corpul Experților Contabili și Contabililor Autorizati din Romania.
]Search in Google Scholar
[
Kothari, S. P., & Lester, R. (2012). The Role of Accounting in the Financial Crisis: Lessons for the Future. SSRN Electronic Journal, 1–31. https://doi.org/10.2139/ssrn.1972354.10.2139/ssrn.1972354
]Search in Google Scholar
[
Krugman, P. (2020). Arguing with Zombies: Economics, Politics, and the Fight for a Better future.
]Search in Google Scholar
[
Lee, C. (2014). Why Fair-Value Accounting Isn’t Fair | Stanford Graduate School of Business. Www.Gsb.Stanford.Edu. https://www.gsb.stanford.edu/insights/charles-lee-why-fair-value-accounting-isnt-fair.
]Search in Google Scholar
[
Lev, B., & Feng, G. (2016). The End of Accounting and the Path Forward for Investors and Managers. wiley.10.1002/9781119270041
]Search in Google Scholar
[
Malciu, L., & Feleagă, N. (2005). Reformă după reformă: contabilitatea din România în fața unei noi provocări. Editura Economică.
]Search in Google Scholar
[
Man, M., & Gădău, L. (2011). the Profit and Loss Account Through the Romanian Accounting Regulations. From European To International. Annals of the University of Petrosani : Economics, XI(2), 167-176.
]Search in Google Scholar
[
Moll, J., & Yigitbasioglu, O. (2019). The role of internet-related technologies in shaping the work of accountants: New directions for accounting research. British Accounting Review, 51(6). https://doi.org/10.1016/j.bar.2019.04.002.10.1016/j.bar.2019.04.002
]Search in Google Scholar
[
Pantazi, M. (2020). Business, Management, Accounting and their role for Society. Emerging Markets Economics and Business. Contributions of Young Researchers. Proceedings of the 11th International Conference of Doctoral Students and Young Researchers, 337-340.
]Search in Google Scholar
[
Piketty, T. (2015). Capital in the Twenty-first Century.10.4159/9780674369542
]Search in Google Scholar
[
Raworth, K. (2017). Doughnut Economics. Random House Business.
]Search in Google Scholar
[
Ristea, M., & Dumitru, C. G. (2012). Libertate și conformitate în standardele și reglementările contabile. Editura CECCAR.
]Search in Google Scholar
[
Sterling, R. R. (1975). Toward a Science of Accounting. Financial Analysts Journal, 31(5), 28-36. https://doi.org/10.2469/faj.v31.n5.28.10.2469/faj.v31.n5.28
]Search in Google Scholar
[
Stiglitz, J E. (2009). THE FINANCIAL CRISIS OF 2007/2008 AND ITS MACRO-ECONOMIC CONSEQUENCES.10.1093/acprof:oso/9780199578801.003.0002
]Search in Google Scholar
[
Stiglitz, Joseph E. (2015). The Great Divide. Penguin Books.
]Search in Google Scholar
[
Weber, M. (1947). The Theory of Social and Economic Organization The Theory of Social and Economic Organization. Free Press.
]Search in Google Scholar
[
Wright, D., Witherick, D., & Gordeeva, M. (2017). The robots are ready. Are you? Untapped advantage in your digital workforce. Deloitte, 28. https://www2.deloitte.com/content/dam/Deloitte/tr/Documents/technology/deloitte-robots-are-ready.pdf.
]Search in Google Scholar