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This study aims to review the current literature on the positive and negative effects of digitalisation in preventing corruption. It analyses existing research patterns and provides recommendations for future studies.

This paper employed bibliometric analysis and systematic review to scrutinise 190 papers from the Web of Science database from 2000 to 2023. Biblioshiny on R Studio was used for advanced bibliometric analysis to determine publication dynamics, influential journals, publications and impactful authors and a three-field plot to analyse relationships among countries, keywords and journals.

This study provides a bibliometric analysis of the past and actual developments in the field related to the effects of digitalisation on corruption. Based on the systematic literature review on a sample of the 50 most influential articles, this study identified background theories employed, the primary research methodologies adopted and valuable insights into both the positive and negative aspects of the impact of digitalisation on corruption.

This study provides an extended overview of the effects of digitalisation on corruption and advances new avenues for further research related to this field. The white and dark sides of the effects of digitalisation on corruption are highlighted. Furthermore, the study identifies the need for further research in this field to gain a more in-depth understanding of the nexus between digitalisation and corruption.

This study aims to contribute to the existing literature by empirically investigating the impact of digital competitiveness and technology on corruption under the moderating effect of some cultural and economic control variables and providing evidence on the links between corruption and various cultural dimensions at the country level.

The cross-sectional sample covers 61 countries (41 high-income and 20 lower-income countries) during the 2016–2020 period, and the analysis was carried out for both the full sample and the subsamples.

The results provide clear evidence supporting the hypothesis that digitalisation and technology significantly affect the perceived level of corruption under the moderating role of cultural framework and economic development. Furthermore, the most significant cultural dimensions of corruption are individualism versus collectivism, uncertainty avoidance, long-term orientation and indulgence versus restraint, even if, in some cases, its influence might be felt differently when the results are estimated on subsamples. Thus, in the case of indulgence versus restraint, high-income countries with higher indulgence scores would register higher scores for the corruption perception index and thus a better control of corruption, while for lower-income countries, the more indulgent these countries are, the weaker the corruption control will be. Furthermore, our results validate a powerful and significant correlation between the index of economic freedom and corruption in both digitalisation and technology.

This study may have relevant implications for policymakers who need to recognise the role of digitalisation and technology in the fight against corruption but considering the cultural and economic characteristics specific to each country.

To the authors' knowledge, the relationship between digital competitiveness, technology and corruption within an economic and cultural framework, while highlighting the differences between high-income and lower-income countries, has not been previously documented in the literature. Thus, this article argues that the level of digital competitiveness and the adoption of technology would significantly impact the level of perceived corruption, although this impact could be felt differently by countries in the high-income category compared to countries in the lower-level income category.

This paper aims to address the void in the current literature regarding the determinants of career choice in Romania, an emerging economy. The objective is to furnish empirical data on the factors that impact students’ intentions to pursue a career in accounting while adding to the academic discourse on this topic. To accomplish this, the authors use an integrative model of the theory of planned behaviour (TPB) and social cognitive career theory (SCCT) in this analysis. This study aims to illuminate the factors that motivate students to pursue an accounting career and attain certification.

The sample consisted of accounting students from the largest public university in Romania, as they were readily accessible. The authors used a structured questionnaire to gather data and analyse the responses. To test the model and research hypotheses, the authors used structural equation modelling (SEM) techniques. Given the sample size, the authors opted for partial least squares SEM, which provides greater flexibility in modelling and can estimate complex models.

This study reveals that two factors, attitude and perceived behavioural control (PBC), play a significant role in shaping the inclination of accounting students towards pursuing a career in this field. The authors also found that the factor of self-evaluating outcome expectations (SEOEs) strongly influences accounting students’ attitudes. Additionally, the study highlights the impact of self-efficacy on both SEOEs and PBC. However, subjective norms and perceived job availability were not found to significantly sway the intention of accounting students towards this career path.

The research findings hold significant implications for individuals invested in the accounting profession, especially in developing nations where the number of skilled professionals is limited. The use of the TPB and SCCT frameworks in the realm of accounting illustrates the paramount influence of attitude on career aspirations. Consequently, professional organisations and academic institutions can showcase the advantages of the profession and highlight its societal value to appeal to a greater number of students. By fostering a positive perception, countering unfavourable beliefs and augmenting SEOEs and self-efficacy, stakeholders can enhance the appeal of accounting as a career path.

To the best of authors’ knowledge, this study is one of the first to apply the above integrative model in the accounting field while aiming to improve interdisciplinary integration.

This study holds the objective of evaluating the impact of formal (e.g. ease of doing business score, start-up procedures to register a business, property rights) and informal (e.g. school life expectancy, collaboration between companies and human capital) institutions on the economic performance of countries in conjunction with the mediating effect of entrepreneurial activities and social performance.

The authors collected quantitative, secondary data from a range of different sources, specifically the World Bank (WB), Global Entrepreneurship Monitor (GEM), World Economic Forum (WEF), Freedom House (FH) and Doing Business (DB) for the years between 2016 and 2018. The authors deployed a quantitative approach based on estimating structural equation models according to the Partial Least Squares (PLS) method.

The authors find that institutions, whether formal or informal, impact positively on economic and social performance with entrepreneurial activities positively mediating the relationship between informal institutions and economic performance and social performance.

The study research holds key implications for strengthening institutional theory. The authors find that our empirical results draw attention to the impact that institutions and their functioning can have on economic performance. Through this alert, the authors aim for researchers, politicians and other diverse decision-makers involved in public policies to prioritise not only the good working of institutions but also fostering entrepreneurship, in order to boost the resulting economic performance.

The study research contributes to the literature by testing the model that links institutions, entrepreneurial activity and economic performance. The authors also help policymakers to become aware of the importance that the quality of institutions has on entrepreneurial activity, and, consequently on economic performance.