The book is addressed to those who want to open a business in Romania, to become entrepreneurs or managers and to accumulate necessary accounting information on starting and managing a business. Accounting is the "ace up the sleeve" of any manager because, with the information provided, one can know the past, present and predict the future of a company. This paper presents the theoretical elements of the concepts used in accounting necessary for any manager. The book is intended for those (...) interested in this field whose training can be completed with the ABC of accounting. (shrink)

This paper aims to measure the quality of all Romanian cities’ websites in 2019 and 2022, before and after the disruptive event of COVID-19. Since the official websites are the core instrument of e-governance, the changes in the quality of Romanian cities’ websites reflect the changes in the development of urban e-governance in Romania. The COVID-19 lockdowns and contact restrictions and the moving of most activities into the online environment had the potential to impact the performance of Romanian cities’ websites (...) significantly and catalyze the progress of local e-governance. The quality of Romanian cities’ official websites was measured using an adapted survey instrument proposed by Holzer and Kim and Manoharan, Melitski, and Holzer. The tool covers five critical criteria of website quality or performance: personal data security, usability, content, services, and citizen participation. The research results may seem contrary to expectations: the improvements of websites have been incremental rather than transformational. Although our research provides only a case study, we may assert that the reform of traditional administration remains a step-by-step process. Our study’s main contribution consists in showing that the progress of e-governance is an incremental process even in a situation of emergency that requires the moving of most activities into the online environment. (shrink)