INTERNET –AN AID FOR E-TOURISM

Tourism is a rich and varied socio-economic activity that operates in our global society. The development of the Internet has led to the development of digital tourism, becoming the digital aid for the tourist experience. The tourism industry has two components that contribute to globalization: the participants (tourists and operators) and the expenses. Globalization and digitization have made the number of tourists increase every year, with enormous implications for the functioning, structure and strategy of the organizations in the field. Electronic tourism provides the tourist with the opportunity to identify and buy tourist services, as well as with the necessary aid for the globalization of this industry, bringing closer the enterprises involved in tourism activities to potential buyer

Relevance Versus Irrelevance of Scientific Research Skills to the Practice of the Accounting Profession

Assessing the relevance of scientific accounting research to the practice of the profession is a topic less present in the literature, and the results of empirical research are often divided. In this context, the research aims to analyse the extent to which scientific accounting research is necessary and relevant for the practice of the profession. The views and opinions presented in this paper will represent the author's perceptions of students' and practitioners' attitudes towards indigenous accounting research, formed both from an academic perspective and from the perspective of the practicing accountant