IREK – AESM: Institutional Repository of Economic Knowledge
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Unknown author (SEP ASEM, 2025-05-16)
This Volume comprises 75 articles of the Proceedings International Scientific Conference ”DEVELOPMENT THROUGH RESEARCH AND INNOVATION” IDSC-2025, The 6th Edition, May 16th, 2025. All rights reserved The editors are not ...
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Butnaru (Ciobotar), Alina; Bădicu, Galina; Grosu, Veronica
(SEP ASEM, 2025-05)
From an accounting perspective, information on intellectual capital must be presented in both financial and non-financial statements. In order to make the most balanced and realistic forecast for the future, it is necessary ...
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Buzdugan, Ana-Maria; Hlaciuc, Elena; Lazari, Liliana
(SEP ASEM, 2025-05)
Research in the field of forensic accounting has become increasingly important in the last two decades, with the increase in the number of financial frauds, the globalization of markets and the development of digital ...
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Țurcanu, Liliana; Grigoroi, Lilia
(SEP ASEM, 2025-05)
The article investigates university cost accounting in the Republic of Moldova (RM), highlighting the need to adopt internationally recognised practices to strengthen financial sustainability and transparency. The research ...
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Dascalu, Iulian; Grosu, Veronica; Mihaila, Svetlana
(SEP ASEM, 2025-05)
This paper investigates how forensic accounting-particularly judicial and fiscal expertise-has evolved conceptually and collaboratively over the last quarter-century. A customised search of the Web of Science Core Collection ...
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