Economica

11

Authors: Mariana SENDREA

In the specialized literature, the Hybris Syndrome and the paradox of power are described as characteristics of authoritarian power, which have negative repercussions on society or the organization. Being, in fact, imminent characteristics of any power, within the authoritarian leadership style, it manifests itself most intensely. The phenomena of power paradox and Hubris Syndrome are important for the study of authoritarian thinking and behaviour, as they allow us to understand the mental and attitudinal factors that influence the formation of authoritarian leadership styles. The Hybris Syndrome is an occupational hazard that affects all leaders, whether they are managers, soldiers, politicians or scientists. The feeling of omnipotence and impunity can occur in leaders of any level and in any field of activity, but the risk increases with the rise in the hierarchical ladder and with the increase in the duration of the person's position.

14

Authors: Ana LITOCENCO

The continuous trend of increasing the needs for financing the economic sectors puts more and more pressure on the budget revenues that are generated at the government level from taxes and fees, the problem of the budget deficit in most states of the world becoming acute as a result of the events that took place on global level in the last few years (COVID-19 pandemic, energy crisis, etc.). Given that the most frequently used source of accessing the necessary financial resources and covering the budget deficit is financing through the public debt, the purpose of the given article is to research the approaches related to the relationship between these two economic phenomena (budget deficit and public debt) and their consequences on the economy of a state. Also, the article presents the level of coverage of the budget deficit of the Republic of Moldova through the public debt.

18

Authors: Svetlana MIHAILA, Galina BADICU, Violeta CODREAN

Currently, information technologies are a component part of almost every entity, structures that cannot keep up with new technologies are subject to the risk of disappearing over time. Through an exploratory approach, this research provides for the review of specialized literature regarding the image and evolution of the accounting profession, particularizing the study in the direction of the digitization of the profession, the skills and attributes of a professional accountant in the 21st century, the bibliometric analysis allowing the highlighting of the main aspects regarding productivity annual scientific in this direction. Since the accounting professional has the obligation to correspond to changes and accept the challenges of the profession, the research presents a questionnaire-based analysis of the perception of accounting students and graduates on the future prospects of the profession, based on the pillars of research – the image of the accounting profession in society and the impact of digitization on it: benefits and impediments.