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Ionel Bostan   Dr.  University Educator/Researcher 
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Ionel Bostan published an article in October 2018.
Top co-authors See all
Christiana Brigitte Sandu

2 shared publications

Faculty of Economics and Business Administration, Alexandru Ioan Cuza University, Iași 700506, Romania

Adriana Manolică

1 shared publications

Aliona Bîrcă

1 shared publications

Faculty of Accounting, Academy of Economic Studies of Moldova, Chișinău MD-2005, Moldova

Bogdan Chihai

1 shared publications

Carmen Toderașcu

1 shared publications

Faculty of Economics and Business Administration, Alexandru Ioan Cuza University of Iasi, 11 Carol I, 700506 Iaşi, Romania

15
Publications
14
Reads
0
Downloads
14
Citations
Publication Record
Distribution of Articles published per year 
(2014 - 2018)
Total number of journals
published in
 
7
 
Publications See all
Article 0 Reads 0 Citations Systemic Approach to Management Control through Determining Factors Ionel Bostan, Aliona Bîrcă, Viorel Țurcanu, Christiana Brigi... Published: 22 October 2018
Journal of Risk and Financial Management, doi: 10.3390/jrfm11040065
DOI See at publisher website ABS Show/hide abstract
This article aimed to analyse the influence of the main factors on management control used in optimization activities, in order to reach the strategic goals of a company. Agency, transactional costs and contingency theories have been analysed from the traditional perspective. This study reviewed resource-based, institutional, planned behaviour and upper echelon theories, and underlined the main features of management control processes. Empirical evaluation was conducted using data collected from interviews of top management of the main and secondary segments of the Bucharest Stock Exchange. Consequently, we showed the specific features of the systemic approach to management control by means of its determining factors: control environment, management strategies and budgetary system, operational control and the performance appraisal system.
Article 0 Reads 0 Citations Challenges and Vulnerabilities on Public Finance Sustainability. A Romanian Case Study Ionel Bostan, Carmen Toderașcu, Anca Gavriluţă (Vatamanu), A... Published: 17 September 2018
Journal of Risk and Financial Management, doi: 10.3390/jrfm11030055
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Given the contradiction between the current demands for sustainability and the way that the financial system works, this paper explored in a retrospective and a prospective view, Romanian Public Finance Sustainability, highlighting the major challenges and vulnerabilities. Relating to the retrospective part, we concentrated mainly on empirical tests on Romanian government solvency between the period 1990–2020, by applying un it root and co-integration tests. To gain a better, general understanding of the behavior of policy-makers, in the second part we used a scenario analysis of budgetary adjustment in the short and medium run under alternative hypotheses. The results provided formal proof that policy makers decisions face critical and complex questions, and the way in which they manage fiscal stimuli has a direct implication on the sustainability of the country and on the lax implementation of fiscal policy.
Article 3 Reads 0 Citations The Role of Supreme Audit Institutions in Promoting and Strengthening Ethics and Integrity in the Public Sector. Possibl... Ionel Bostan, Ștefan cel Mare University of Suceava, Bogdan ... Published: 07 June 2018
Journal for Ethics in Social Studies, doi: 10.18662/jess/08
DOI See at publisher website
Article 4 Reads 0 Citations Organizational Performance Management at a Strategic Level. Advanced Systems and Tools Vasile Cosmin Nicula, Romania Academy Of Economic Studies, B... Published: 10 December 2017
Journal for Ethics in Social Studies, doi: 10.18662/jess/04
DOI See at publisher website
Article 2 Reads 0 Citations The Legal Regime Applicable to Financial Audit in Army Units Ionel Bostan, Claudiu Lazar, Bogdan Chihai Published: 25 June 2017
International conference KNOWLEDGE-BASED ORGANIZATION, doi: 10.1515/kbo-2017-0083
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Through the present paper, the authors propose to bring into the readers’ attention the most relevant legal aspects that relate to the organisation and exercise of activity of internal public audit in those entities that have a more special character, by being included in the national defence and security system. Also, we will also be referring to the ways of exercising the aforementioned activity, and to the weaknesses that still characterise the system, as shown by the external public audit reports, published by the Supreme Institute of Audit (The Romanian Court of Auditors, for the last verified exercise at the Ministry of Defence - 2015). The development of our proceedings is based on the legislation applicable in this domain, but also on reports, issued by prestigious institutions, that contain data and information that is both as recent as possible and absolutely credible.
Article 1 Read 3 Citations An Analysis of the Determinants of Entrepreneurial Intentions among Students: A Romanian Case Study Cristian Popescu, Ionel Bostan, Ioan-Bogdan Robu, Andrei Max... Published: 09 August 2016
Sustainability, doi: 10.3390/su8080771
DOI See at publisher website ABS Show/hide abstract
Developing people’s interest towards starting a business plays a vital role in the former socialist countries in which, for a very long time, private property and free initiative were almost completely annihilated. Therefore, countries like Romania cannot design a sustainable growth model without taking into account the necessary improvements in the human capital factor, through the entrepreneurial education specific to the market economy, and in the social capital, which leads to stability and enhances the economic activity. The main objectives of this paper are to analyze how much the entrepreneurial intentions are influenced by certain psycho-behavioral traits of the individual (creativity, locus of control, need for achievement and risk taking propensity) and to evaluate the influence of different types of education on these intentions, in order to see if the entrepreneurial education significantly influences the entrepreneurial intentions of Romanian young people. By analyzing the specialized literature, we have developed six research hypothesis that were tested on a sample of 600 students from the undergraduate (bachelor) and master programs within the large state universities of Romania who have entrepreneurship courses in the content of their curricula, with the help of a questionnaire-based survey. Depending on the research hypothesis, several data analysis approaches were used, including Analysis of Variance (ANOVA), Principal Component Analysis (PCA) and General Linear Models (GLM). The main results of this study clearly illustrate that the need for achievement and the propensity towards taking risks play an important role in determining the entrepreneurial intention. Furthermore, graduates of the high schools with an entrepreneurial field are less inclined to engage in businesses compared to the graduates of the high schools that offer general education.
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