https://dj.univ-danubius.ro/index.php/AUDOE <p><strong>Recognized by CNCSIS B+ Category</strong><br><strong>Frequency:&nbsp; 6 issues per yea</strong>r&nbsp;(28 February, 30 April, 30 June, 30 August, 30 October, 15 December)<br><strong>Print ISSN: 2065-0175</strong><br><strong>Online ISSN: 2067 – 340X&nbsp;</strong><br><br></p> Danubius University Press en-US Acta Universitatis Danubius. Œconomica 2065-0175 <p>The author fully assumes the content originality and the holograph signature makes him responsible in case of trial.</p> https://dj.univ-danubius.ro/index.php/AUDOE/article/view/3579 <p><strong>Objectives:</strong> This paper examines whether cloud accounting enhances financial reporting for small and medium-sized enterprises (SMEs) in Zimbabwe, a sector that plays a critical role in national development but faces persistent financial management and compliance challenges. The study aims to evaluate the benefits, barriers, and enablers of cloud accounting adoption in this context. <strong>Prior Work:</strong> While cloud accounting has been widely studied in developed economies, limited evidence exists on its adoption and impact in developing countries with volatile economic conditions. This study builds on technology adoption research by extending its application to SME financial reporting in Zimbabwe. <strong>Approach:</strong> A quantitative survey of 132 SMEs was conducted and analysed using statistical techniques to assess adoption patterns, perceived benefits, and constraints. <strong>Results:</strong> The findings reveal that cloud accounting improves reporting accuracy, financial control, and accessibility. However, adoption is hindered by cost, limited technical capacity, and concerns over data security, while system integration and trust in providers emerged as key enablers. <strong>Implications:</strong> The study provides insights for policymakers, technology providers, and SME leaders on designing supportive policies and capacity-building initiatives to foster digital adoption. <strong>Value:</strong> By situating cloud accounting within a developing economy, this paper advances understanding of digital financial transformation and contributes original evidence to the discourse on SME financial resilience.</p> Phathisani Gumede Banele Dlamini Copyright (c) 2026 Phathisani Gumede, Banele Dlamini https://creativecommons.org/licenses/by-nc/4.0 2026-02-27 2026-02-27 22 1 7 24 https://dj.univ-danubius.ro/index.php/AUDOE/article/view/3727 <p>The acceleration of digitalization processes has generated significant transformations in corporate reporting practices and in the functioning of governance mechanisms. In this context, integrated reporting, supported by digital solutions, has become an increasingly frequent tool to improve the transparency and quality of information used in decision-making processes. This study analyses the relationship between the digitalization of integrated reporting and corporate governance within companies in Romania, with a focus on the role of organizational transparency in explaining this relationship. The research adopts a quantitative approach, based on data collected through a standardized questionnaire applied to a sample of 210 companies in Romania. The measurement instruments are built on scales validated in international literature, and the data analysis is performed through structural equation modeling, an appropriate method for investigating the complex relationships between the analysed variables. The results indicate the existence of a positive relationship between the digitalization of integrated reporting and organizational transparency, as well as a favourable influence on the quality of corporate governance. The analysis shows that organizational transparency is a middleman in the relationship between digitalization of integrated reporting and corporate governance. This means that digitalization has an effect on how information is combined and used in management processes. From a theoretical perspective, the study contributes to the literature on integrated reporting and corporate governance by clarifying the information mechanisms associated with digitalization in an emerging economy context. From a practical perspective, the results provide relevant benchmarks for managers and decision-makers interested in strengthening organizational transparency and accountability.</p> Loredana Maria Clim (Moga) Copyright (c) 2026 Loredana Maria Clim (Moga) https://creativecommons.org/licenses/by-nc/4.0 2026-02-27 2026-02-27 22 1 25 41