EXPLORATORY ANALYSIS OF AN ECONOMIC PROCESS USING SMART APPLICATIONS: DEVELOPING PROFESSIONAL ACCOUNTING SKILLS TO SUPPORT MANAGEMENT DECISIONS. - ANDREEA, GRIGORESCU (ŞTĂNESCU); GABRIELA, TĂNASE ANDREEA; IVONA, RĂPAN; RALUCA-FLORENTINA, CREŢU; COSTI, BANŢA VIOREL (Annals of 'Constantin Brancusi' University of Targu-Jiu. Economy Series / Analele Universităţii 'Constantin Brâncuşi' din Târgu-Jiu Seria Economie, 2025)