EUROPEAN JOURNAL OF ACCOUNTING, FINANCE & BUSINESS

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ISSN: 2344 - 102X

ISSN-L: 2344 - 102X



 

Article from Volume 11, Number 2, Year 2023

THE INFLUENCE OF FINANCIAL CRISES ON THE AMERICAN AUTO INDUSTRY
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Author(s): Anamaria - Geanina Macovei
DOI: 10.4316/EJAFB.2023.11220
Abstract: The automotive industry has historically faced new challenges and technological changes that will continue to shape its evolution in the future. Annual sales of traditional automobiles in the US have had a significant impact on the American economy, but also on the global economy and numerous changes due to government policies and economic improvements. The purpose of this paper is to analyze the evolution of annual car sales in the US after World War II. The proposed objectives to achieve this goal are: O1: Analysis of the impact of crises on the auto industry, O2: Analysis of the impact of crises on annual car sales from 1951 to 2022, and O3: Evolution over time of annual car sales after World War II in the US. To achieve the proposed goal, analytical and forecasting methods are applied using statistical data on annual car sales in the US for the period 1951-2022. The results of the study consist of a microeconometric model for the analysis of the evolution over time of annual car sales after World War II in the US, with a focus on the economic crises that occurred during the period under analysis.
Keywords: Trend; Auto Industry; Model Cubic; Economic Crisis.
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THE ACCOUNTING PROFESSIONAL'S PERCEPTION OF THEIR ROLE IN COLLECTING AND COMMUNICATING ACCOUNTING INFORMATION IN DESIGNING THE SUSTAINABLE BUSINESS MODEL
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Author(s): Elena Hlaciuc
DOI: 10.4316/EJAFB.2023.11221
Abstract: In today's context, sustainability issues have become increasingly important in the business environment and contemporary society is paying more and more attention to the social and environmental responsibility of companies. Within this framework, accounting plays a key role in companies, both through the management of accounting information and the work carried out by accounting professionals. It is therefore clear that it will also play a crucial role in sustainability issues, with a direct impact on the development of sustainable business. The aim of this research is to gain a detailed insight into how accounting professionals understand and assume their responsibilities in supporting sustainable business. To achieve this goal, we have adopted an interdisciplinary approach, combining elements of accounting and statistics as well as econometric methods. The research methodology used is represented by the qualitative method and included the use of questionnaire to collect the necessary data and to better understand the participants' perspective in the research. The results of the study highlighted the major importance given to accounting information in the management and decision making in sustainable business.
Keywords: Accounting Professional; Perception Of Accounting Professionals; Sustainable Business; Accounting Information.
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4. Bashir, M., Alfalih, A., & Pradhan, S. (2022). Sustainable Business Model Innovation: Scale Development, Validation And Proof Of Performance. Journal Of Innovation & Knowledge, 7(4), 100243. Https://doi.org/10.1016/j.jik.2022.100243.
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13. Grosu, V., Cosmulese, C. G., Socoliuc, M., Ciubotariu, M. S., & Mihaila, S. (2023). Testing Accountants' Perceptions Of The Digitization Of The Profession And Profiling The Future Professional. Technological Forecasting And Social Change, 193, 122630. Https://doi.org/10.1016/j.techfore.2023.122630.
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17. Socoliuc, M. I. (2020). Considerations Concerning The Implications Of The Covid 19 Pandemic On The Role Of The Corporate Governance In The Ensurance Of The Continuity Of The Activity. Annales Universitatis Apulensis: Series Oeconomica, 22(2), 126-138.
 
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