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Our multidisciplinary review paper aims to explore the research paradigms of unethical behavior from different academic perspectives. By doing this, our paper contributes to a better understanding of unethical behavior by drawing knowledge from alternative understandings of such behavior. More specifically, our multidisciplinary inquiry aims to summarize the main findings documented by scholars from different disciplines that conducted independent research on the topic using unique perspectives and ideas associated with the field. As such, in order to gain a better understanding of how unethical behavior is examined through a range of different disciplines and areas of research we assessed the highly cited papers found at the intersection of various categories and research areas such as management, business economics, and psychology, ethics, engineering, and environmental sciences and ecology, public environmental occupational health. Having the goal to offer the most representative research on the topic, we based our review on the highly cited papers examining unethical behavior from the Clarivate Analytics’ Web of Science (WoS), the world`s leading scientific citation search and analytical information platform. The results show that the highly cited papers analyzed cluster around two major research themes as antecedents and factors increasing/enabling unethical behavior (e.g. propensity of moral disengagement, psychological entitlement, self-serving justifications, job insecurity, air pollution, polluted social contexts, creativity, favorable attitudes of upper-class toward greed, etc.) and factors deterring or limiting it (e.g. religion, ethical leadership). Given our multidisciplinary review, our study helps provide alternative understandings and important insights on the research of unethical behavior to serve for novel investigations in both practice and theory.

In this paper, using the models from the economic literature, the authors study the credibility level of National Bank of Romania (NRB) during the time span Mars 2007 – Mars 2008. We will use three types of credibility indexes - two from the economic literature and one proposed by the authors. Also, we will emphasize the impact of unpredictable shocks - the natural calamities (drought) which affected the aggregate supply in the summer of 2007 and the depreciation of RON against the euro - on the NBR credibility.

The importance of accounting in the modern economy is obvious. That is more elevated bodies of the European Union and elsewhere dealing with the organization and functioning of accounting as a fundamental component of business (Nistor C., 2009). The mission of the International Federation of Accountants (IFAC) is to serve the public interest, strengthen the worldwide accountancy profession and contribute to the development of strong international economies by initiating and encouraging the professional standards of high quality, the convergence process these international standards and to discuss issues of public interest which is extremely relevant international experience of (IFAC, 2011). Currently, the concepts related to financial reports in public sector are developed by IPSAS references. Many of today's IPSAS are based on international accounting standards (IAS / IFRS), to the extent that they are relevant to the requirements of the public sector. Therefore today's IPSAS are based on concepts and definitions of the IASB's conceptual framework, with changes where necessary for public sector specific approach. Thus this study present this brief draft statement under discussion by the leadership of IFAC in collaboration with other organizations and groups that develop financial reporting requirements of the public sector. Then, we highlight the importance and the degree of acceptance of the project which results from comments received. On the basis of combining qualitative with quantitative research seeks to demonstrate the necessity and usefulness of a common conceptual framework of the International Accounting Standards (in this case the Public Sector), starting from their emergence from presenting their bodies involved in the foundation, the content standards, experience of different countries. The results have direct implications on Romanian public accounting system, given that the reference of the international implementation and reporting is an actual goal. The study is primarily addressed to graduate, doctoral students, professors and researchers working in public sector accounting. The study aims at presenting the acceptance of the theme subject for discussion by the IPSASB. It is addressed also to all those interested to know the current evoltia development of International Public Sector Accounting.

The author of this article has aimed to analyse Victor Jinga’s opinion on currency or on standard money, with respect to the importance he gave to the stability of the buying power of the currency and especially to the source of this stability.

This paper intends to analyze how the crisis produced by the Covid-19 infection has influenced the employees, respectively the employers. Thus, we try to see if they still approach the workplace, working hours, etc. in the same way or if their perception has been decisively influenced by this crisis. Certainly, there is an impact on the business environment around the world, respectively in Romania. Thus, employers and employees, like the whole world, had to adapt and reorganize in the given conditions. Some views support the theory that, for employers and employees respectively, nothing will be the same, and the approach and expectations of both parties will be different. Other views argue that this crisis will not cause major changes in perception on the subject. Be that as it may, through this paper we try to analyze in what way and above all, what changes this crisis has produced on the employees, respectively the employers. For the most part, for the employee, the workplace is the place from where he procures an important part or even all of his financial resources. Besides, the workplace is also the place where he can prove his skills acquired in school, the place where he socialises, the place where he develops professionally and not only that. The employer, in general, wants a competent and efficient employee. Both regarding employees and employers, the crisis caused by the Covid-19 infection has produced important changes that we will study in the analysis below. The business environment around the world has seen changes with the situation caused by this crisis that has faced all of humanity. Also, before analyzing, in broad terms, the impact on the business environment, we must observe how people saw the involvement, from a diplomatic point of view, in Romania’s economic development. Economic development must also be supported at the diplomatic level, not only through the other available levers.

Inflationary pressures, but also the uncertainty regarding the duration and severity of the Covid-19 pandemic, have significantly increased in the last year. Moreover, the start of Russia’s war against Ukraine on February 24, 2022, further called into question the upward trend in the inflation rate. In this sense, the sudden and continuous increase in energy, fuel, and food prices constitute new challenges for decision-makers. The purpose of this paper is to analyze the evolution of inflation in Romania from the period 1990-2022 because this constitutes a topical macroeconomic challenge. Compared to the way of presenting the information from the bibliography used and found at the end of the paper, in this paper only the essential aspects, the particularities of the chosen research topic, which finally provide an overview, can be found.

he goal of this paper is to better comprehend the importance of ethical behavior related to gender and religion in the Romanian accounting profession. In this regard we started by reviewing the scientific papers approaching the ethics topic of research. Then we conducted an empirical study that analyses students’ behavior when dealing with ethics in accounting field, having as main objective the assessment of the students’ perceptions regarding the importance of the ethical behavior, as potential or current employees in the field of accounting. The empirical research was carried out between May 2022 and June 2022, and the research method used was the survey, the instrument used being the questionnaire. This has been fulfilled by 100 master students in the accounting field from the Faculties of Economics, within the University of Oradea as well as the University of Arad. This paper is going to validate the different importance given to ethical behavior, by accounting professionals in Romania depending on gender. The research questions that this study aims to answer are: Does the accountants’ gender influence the ethical behavior of the accounting profession? And Does the accountants’ religious background influence their sense of ethics? Results obtained document a different level of given significance to ethical behavior depending on gender, but not on religious background. A significant part of those surveyed considers that under pressure or salary motivation from the management of the entity, they could decide to change an accounting policy that could affect the true image of the company.