Ioana Mester

Bio: Ioana Mester is an academic researcher from University of Oradea. The author has contributed to research in topics: Positive accounting & Granger causality. The author has an hindex of 5, co-authored 22 publications receiving 72 citations.

Exploring the Relationship between Renewable Energy Sources and Economic Growth. The Case of SAARC Countries

Abstract: The purpose of this study is to examine the relationship between renewable energy sources and economic growth of the South Asian Association for regional cooperation (SAARC) countries. This study uses three main renewable energy sources, namely geothermal, hydro, and wind.This study collects data set from SAARC countries from 1995 to 2018 and applies a fixed effect test and panel vector error correction model (PVECM) for data analysis. The overall results show that all three renewable energy sources have a positive significant impact on economic development among SAARC countries’ economies. Moreover, hydropower renewable energy has more effects and influences on economic growth as compared to the other two individual sources of renewable energy.

Qualitative and quantitative analysis of the sport tourism from the perspective of romanian young adults

Abstract: Sport, as a passive or dynamic activity has an important role in our lives. It has become a social phenomenon. At the same time, the sporting industry represents an “economic phenomenon” generating billions of dollars every year through tickets, sponsorships and TV rights. Tourism is one of the fastest growing industries in the world. Sport tourism involves traveling and visiting a destination for sporting reasons, either active or passive. The aim of our study is to analyze the importance of sport tourism for young adults in Romania. With the help of questionnaires we will try to find out the importance and the shapes sport tourism can have in the lives of students from different faculties. Additionally, our study brings an overlook on the qualitative and quantitative aspects that characterize this new form of tourism, from the young Romanian adults’ perspective

An analysis of the influences of individual optimism, risk taking and self-confidence on professional accounting

Abstract: Chaotic dynamics of today’s global business environment exert a tremendous pressure on professionals accounting judgment performance. A survey was mailed to Romanian professional accountants to examine their perception on accounting judgments and decisions. The results based on 531 valid responses indicate that professionals considered that a judgment in accounting is influenced by the responsibility of the accountant in preparing the financial statements according to the regulatory financial reporting framework. Also, they think that an adequate accounting judgment is best characterized by: "logical, consistent and substantiated", characteristics. Exploring statistical differences between accountants, grouped by age, gender, as well as years of practice, we found that younger investigated accountants are more optimistic that the ones over 45. We have used Chi-Square test and Pearson’s correlation coefficient and showed that there is a correlation between accountants’ propensity towards optimism and their perception regarding the need of a theoretical framework of JDM, and between accountants’ propensity towards risk and their choice regarding the aspects that influence accounting judgment. Also, accountants’ self-confidence is in direct correlation with their opinion regarding the aspects that influence JDM in accounting, but there is no statistical correlation between accountants’ propensity towards optimism and their choice regarding the aspects that influence accounting judgment. Our results showed that is on interest to further investigate these correlations to identify new ways to improve JDM in accounting. The role of professional accountant is shaped by the pressure of several external factors that also mark their behavior, hence, accountants are not robots, are humans.

Empirical Evidences of Romanian Auditors’ Behavior Regarding Creative Accounting Practices

Abstract: A highly qualitative financial reporting refers to the publication of accounting information complying with the requirements of the reporting framework and generally, they must be transparent, intelligible, relevant, credible and comparable. Based on the results of the theoretical research regarding the auditors’ behavior regarding creative accounting practices, this paper investigates Romanian auditors’ attitude. To this purpose we set up an empirical study that has as main objective the identification of the financial auditors’ perception regarding the existence and the forms of manifestation of the creative accounting phenomenon in the companies which made the object of our study. After analyzing the results of the information provided by descriptive statistics, we can conclude that all of the creative accounting practices mentioned in survey had been encountered quite frequently by the auditors in our sample, the lowest incidence being the one that regarded the creative accounting practices affecting the financial assets. Only a few studies in the Romanian accounting literature are focused upon investigating or exploring different empirical evidences of Romanian auditors’ behavior regarding creative accounting practices. Our study contributes to the existing accounting literature on the topic by testing research propositions referring to the auditors’ perception of the users’ interests and the existence and frequency of creative accounting practices.

Using Kano two dimensional service quality classification and characteristic analysis from the perspective of hotels' clients of Oradea.

Abstract: Kano's two-dimensional quality model is one of the best known and most used direct methods, in service quality appreciation The main purpose of this paper is to apply and testing a two-dimensional model proposed by Noriaki Kano, in a real situation of four hotels from Oradea The first part of the paper presents, the stages needed to build the Kano model, in the context of researches regarding the degree of satisfaction of the consumer of touristic services and the advantages of using this method The second part of the paper describes a market research, through questionnaire, among the 125 clients of four hotels with over 50 rooms and located in key areas for the urban tourism The results obtained show the degree of global satisfaction of the clients surveyed and allow the framing of the quality attributes into the three main categories(plus one) suggested by Kano Applying Kano`s model we have a position of consumers face tinting of the quality characteristics, this is impossible in classical quality assessment services

Thinking fast and slow.

Abstract: In 1974 an article appeared in Science magazine with the dry-sounding title “Judgment Under Uncertainty: Heuristics and Biases” by a pair of psychologists who were not well known outside their discipline of decision theory. In it Amos Tversky and Daniel Kahneman introduced the world to Prospect Theory, which mapped out how humans actually behave when faced with decisions about gains and losses, in contrast to how economists assumed that people behave. Prospect Theory turned Economics on its head by demonstrating through a series of ingenious experiments that people are much more concerned with losses than they are with gains, and that framing a choice from one perspective or the other will result in decisions that are exactly the opposite of each other, even if the outcomes are monetarily the same. Prospect Theory led cognitive psychology in a new direction that began to uncover other human biases in thinking that are probably not learned but are part of our brain’s wiring.

Culture and organizations

Abstract: List of Acronyms and Abbreviations List of Figures, Tables and Boxes Preface About the Contributors Part 1: Introduction 1. The Ecological Challenge in Organization Theory and Organizational Behaviour Ralph Meirna and Richard Welford Part 2: Framing the Organizational Dimensions of the Natural Environment 2. Defining the Problem: Diagnostic 'Tools' to Explore the Evolution of Unsustainable Practices in Organizations Tony Ernerson and Richard Welford 3. The Challenge of Ecological Logic: Explaining Distinctive Organizational Phenomena in Corporate Environmental Management Ralph Meima 4. Power, Organizational Culture and Ecological Abuse Tony Ernerson and Richard Welford Part 3: Developing Strategies for Managerial Action 5. Developing an Environmental Culture Through Organizational Change and Learning Minna Halrne 6. Reassessing Culture and Strategy: Environmental Improvement, Structure, Leadership and Control John Dodge 7. Culture Change, Pluralism and Participation David Jones and Richard Welford 8. Human Resource Management, Strategic Organizational Capabilities and Sustainable Development Tony Ernerson, Rdph Meimu, Romney Tansley and Richard Welford References Index

Galton's Fallacy and Tests of the Convergence Hypothesis (Now published in Scandinavian Journal of Economics 95 (4), 1993, pp.427-443.)

Abstract: Recent tests for the convergence hypothesis derive from regressing average growth rates on initial levels: a negative initial coefficient is interpreted as convergence. These tests turn out to be plagued by Galton's classical fallacy of regression towards the mean. Using a dynamic version of Galton's fallacy, I establish that coefficients of arbitrary signs in such regressions are consistent with an unchanging cross-section distribution of incomes. Alternative, more direct empirics used here show a tendency for divergence, rather than convergence, of cross-country incomes.