Discussing the potential of information and communication technologies’ innovation for environmental problems in Romania

This paper aims to identify the role and place of information and communication technology in Romania (ICT), the interest for innovation expressed in this field and the extent to which it relates to environment protection. The concern for the state of the ecosystem is growing, nevertheless it requires the active involvement in the innovation process so as to find solutions for the replacement of the old production techniques with new ones, environmentally friendly. ICTs in their spectacular evolution play a major role in this case. Frequently, they are present in all the production stages, from design to distribution of the final product. Starting from the above mentioned facts, the introduction of this paper presents the concept of green ICT and their implication in the economic and social development, as well as statistics data elaborated by international companies which are meant to increase their importance. In this section we include the objectives and prior work. We continued our research by presenting the way in which Romania gets involved in ICT innovation and environment technology, as green ICT stands at the junction between the two fields. The main conclusions and results are drawn in the end of the article. The value and implications of our research is in the area of green ICT innovation

INVESTMENTS IN TECHNOLOGICAL INNOVATIONS: A LITERATURE REVIEW OF ORGANIZATION DETERMINANTS

The study of a complex phenomenon such as innovation requires different levels of interdisciplinary analysis. Assuming that the enterprise is the fundamental agent of economic change, this paper aims to analyse the literature in the field of technological innovation and determinants that stimulate organizations to engage in innovative process. The technological innovation is an instrumental factor in creating new forms of value in such a competitive environment as the current economic, social and politic world is. It favours the creation of new products which are accepted and sold worldwide, with a competitive price and quality. The technological innovation should be supported both by the public and the business enterprise expenditure. Results of the innovative process depend not only on product or process obtained, but also of its efficient management. Companies’ managers should cultivate a pro-innovation attitude inside also in their relations with the outside world and to stimulate employees and collaborators by offering various incentives and create a favourable environment for shaping innovative ideas which on longer or shorter term could bring financial and / or competition benefits

Environmental Issues in Internet of Things: Challenges and Solutions

The Internet of Things (IoT) is an emerging technology which extends the boundaries of Internet to include a wide variety of devices. However, the technologies that facilitate its implementation come with some challenges. Its effect on the environment is one of these. To reflect the interest in this field, the paradigm of green IoT is used in research and practice. In this paper, we survey state-of-the-art technologies and applications in this new area. According to previous research, the IoT is a suite of technologies that enables a connection between millions of devices and sensors. These technologies mean that more resources are used and that there is more e-waste; however, it also leads to new possibilities to help the environment and society through natural disaster prevention. Each IoT technology brings benefits by reducing the negative effects of the activities for which it is used, and by using it directly in environmental protection. We investigate the challenges of and the solutions brought about by the essential components of the IoT on the environment, in accordance with these two fields of interest

Changes in accounting and financial auditing activities in the context of economic globalization

The last decades have brought a growing concern for the phenomenon of globalization both in the public and private sectors. It reflects both its enlargement and the changeover and the expansion or outsourcing work to firms in other countries or through labour migration. Accounting and auditing could not remain impassive in the process of globalization in their role as important components of economic life. In this context, to support economic development and expansion of the globalization process, specialized international organizations have developed, published and promoted the International Financial Reporting Standards and, respectively, International Standards on Auditing. This paper aims to capture the main influences of globalization on the accounting and auditing, but also the benefits of applying the same rules, methods and regulations in these fields

The impact of technological innovations in the field of information and communication technologies on the environment

The social and economic evolution of the last decades has led to the general use of information and communication technologies (ICT) with direct and indirect impact on environment. The current trend is to focus on the development of less invasive hardware for environment and software that should support the monitoring and protection activities of the human ecosystem. Beyond the amazing facilities provided by the technological innovations, the users’ behaviour should be rational and by means of individual and collective measures, it should result in positive medium- and long-term actions, so that the following generations might benefit from life standards at least decent from this perspective. The technological “explosion” in the ICT field should be used both for the improvement of life standards and for favourable actions on the environment, the more so as the specific achievements may be the key to solve these problems. This paper aims to identify the main influences of the innovations in the field of information and communication technologies upon environment, the way in which they could be used in pro-environment measures and to state recommendations in view of mitigating the negative effects of these technologies on the human ecosystem

Company characteristics and consumer preferences - prerequisites for adopting decisions involving organizations in green ICT innovation

This paper deals with the influence of the companies’ characteristics and the implicit or explicit consumers’ preferences for the environmentally-friendly ICT products. The interest of organisations in the innovation of green ICTs is conditioned by a range of subjective or objective factors, prevalently of financial as well as social nature. Beyond the financial aspect aiming at increasing incomes either through the products/services provided that do not affect the environment or through the reduction of expenses as a result of the use of alternative resources against the traditional ones, the ecologic innovations have various premises being conditioned by a series of internal or external factors. The characteristics of the organisation, the consumers’ behaviour, the amount of investments in research and development, the existence of leaders’ vision and the competition are only some of the motivations and triggers of the innovative process with a varied weight in the strategic decisions of organisations. This paper studies only the first two premises. The green ICT is an important direction for technological innovation aspect reflected in their place in the concerns of the international organizations like Organisation for Economic Co-operation and Development or World Economic Forum, but in the literature also. The research methods were observation and analysis in this study that reflects the intersection of three economic areas, important for research: management, eco-innovation and ICT

An Ecological View on Software Reuse

The increase of consumption is an important motivation for the reuse of either physical or virtual products. As the software market has risen, software reuse has become a practice with favourable effects for software development companies and their clients. The most important benefits are increased productivity, reduced costs, better and easier maintenance, decreased development lead times and the improved quality of software products. Successful reuse depends on several technical and non-technical factors. The ecological impact of software is an important non-technical factor of software reuse that needs to be analysed in the context of the rapid evolution of optimization techniques. The main goal of this study is to identify ecological perspectives on software reuse. These will complete the framework of software reuse together with other technical factors, such as compatibility, and non-technical factors, such as economic and ethical implications

The role of consumers, producers, and regulatory authorities in the evolution of green ICTs

The evolution of the information and communication technologies (ICTs) and the increase of the role given to environment in society have led to the widening of the green ICT concept. The way in which they can contribute to the improvement of life conditions, as related to the ecosystem, depends only on the interest and involvement of people, companies and state, directly or indirectly, influenced on their turn by the living standards, education and others. This paper aims to identify the way in which producers, consumers and regulatory authorities can contribute to the promotion and implementation of the green ICT concept, as well as its main influences on the environment and the society

Decision-making processes and their implementation in digital accounting practices

This paper presents, with examples, the changes produced by digital accounting in the process of adopting and implementing accounting decisions. Information and communication technologies have generated significant changes in the accounting activities of enterprises. Nowadays, researches in this area are oriented towards the complete computerization of accounting activities, a process supported by spectacular technological evolution and geographical expansion of enterprises in the last decades. In this context, the emergence and development of the concept of digital accounting became something natural and its influence is manifested from the ordinary activities to the decisional ones