https://irek.ase.md:443/xmlui/handle/123456789/37 2026-05-05T01:22:49Z 2026-05-05T01:22:49Z Lupașcu, Margareta Grigoroi, Lilia https://irek.ase.md:443/xmlui/handle/123456789/4860 2026-04-29T07:55:07Z 2026-03-01T00:00:00Z

Raportarea corporativă și de sustenabilitate în România și Republica Moldova bazată pe o revizuire sistematică a literaturii de specialitate Lupașcu, Margareta; Grigoroi, Lilia Sustenabilitatea și raportarea corporativă sunt principalele teme ale cercetării academice în ultimii ani. Această tendință este susținută, cu încredere, de creșterea producției științifice identificate în baza de date Scopus. Importanța acestei cercetări rezidă în necesitatea fundamentării științifice și economice a estimării și cuantificării efectelor poluării, degradării mediului înconjurător, schimbărilor climatice și constrângerilor corporative asupra performanței financiare și raportării de sustenabilitate. Cercetătorii din România și Republica Moldova oferă o contribuție semnificativă, concentrându- se în special pe raportarea integrată și de sustenabilitate, economia circulară și, deopotrivă, pe performanța entităților. Direcția de cercetare a comunității academice este orientată spre standardizarea și raportarea obligatorie de sustenabilitate, responsabilitatea corporativă și socială, precum și implicațiile economiei verzi prin inovare și tehnologie. CZU: [001.81+005.35+504.03](478+498); JEL: Q56, M14, M41 ************************************************************************************************************************************* Sustainability and corporate reporting have become the main themes of academic research over the last few years. This trend is clearly supported by the increase in scientific publications indexed in the Scopus database. The importance of this field of research lies in the need to provide an economic and scientific justification for estimating and quantifying the effects of pollution, environmental degradation, climate change, and corporate constraints on financial performance and sustainability reporting. Researchers from Romania and the Republic of Moldova make a significant contribution, focusing particularly on integrated and sustainability reporting, the circular economy, and, at the same time, the performance of entities. The research direction of the academic community is oriented towards the standardisation and mandatory reporting of sustainability, corporate and social responsibility, as well as the implications of the green economy through innovation and technology. UDC: [001.81+005.35+504.03](478+498); JEL: Q56, M14, M41 LUPAȘCU, Margareta și Lilia GRIGOROI. Raportarea corporativă și de sustenabilitate în România și Republica Moldova bazată pe o revizuire sistematică a literaturii de specialitate = Corporate and Sustainability Reporting in Romania and the Republic of Moldova Based on a Systematic Literature Review. Economica. Online. 2026, nr. 1, pp. 101-111. ISSN 1810-9136. Disponibil: https://doi.org/10.53486/econ.2026.135.101

2026-03-01T00:00:00Z Кисакова, Татьяна https://irek.ase.md:443/xmlui/handle/123456789/4813 2026-01-29T08:44:15Z 2025-12-01T00:00:00Z

Методологические и практические аспекты учета доходов от целевых средств в некомерческих организациях Кисакова, Татьяна В статье рассматриваются методологические и практические аспекты бухгалтерского учета доходов от целевых средств в некоммерческих организациях в соответствии с национальными и международными нормами. Проводится сравнительный анализ национал- ной практики с недавно опубликованным международным стандартом International Non- Profit Accounting Standard), разработанным для некоммерческого сектора и стандарта Financial Accounting Standard Board Accounting Standard Codification Topic 958 for Non-Profit Entities, устанавливающий правила бухгалтерского учета для некоммерческих организаций в США. Выявлены ключевые различия в определении понятия «целевые средства», классификации, в подходах к признанию и оценки доходов от целевых средств и требований к раскрытию информации в финансовой отчетности. Практическая значимость работы состоит в возможности использования полученных результатов для совершенствования бухгалтерского учета доходов от целевых средств, повышения качества управления целевыми ресурсами и улучшения качества финансовой отчетности в соответствии с требованиями международных доноров. УДК: 657.44:334.012.46(478); JEL: M41, М42. ************************************************************************************************************************************* This article examines the methodological and practical aspects of accounting for revenues derived from special purpose funds in non-profit organisations in accordance with national and international accounting regulations. A comparative analysis is carried out between national accounting practices in the Republic of Moldova and two key international frameworks: the recently issued International Non-Profit Accounting Standard, developed specifically for the non-profit sector, as well as the Financial Accounting Standards Board Accounting Standards Codification Topic 958 – Not-for-Profit Entities, which establishes accounting rules for non-profit organisations in the United States. The study identifies key differrences in the definition of “special purpose funds,” their classification, the interpretation of recognition and measurement criteria for revenues from targeted funds, and financial reporting disclosure requirements. The practical significance of this research lies in the potential application of its findings to improve the accounting of restrictedfund revenues, enhance the quality of restrictedresource management, and align financial reporting in accordance with the expectations and requirements of international donors. UDC: 657.44:334.012.46(478); JEL: M41, М42. КИСАКОВА, Татьяна. Методологические и практические аспекты учета доходов от целевых средств в некомерческих организациях = Methodological and Practical Aspects of Accounting for Revenues from Special Purpose Funds in Non-Profit Organisations. Economica. Online. 2025, nr. 4, pp. 107-120. ISSN 1810-9136. Disponibil: https://doi.org/10.53486/econ.2025.134.10

2025-12-01T00:00:00Z Macovei, Anamaria-Geanina Cosmulese, Cristina Gabriela https://irek.ase.md:443/xmlui/handle/123456789/4759 2025-12-10T12:03:58Z 2025-04-01T00:00:00Z

Reconfigurarea mediului investiţional prin digitalizare Macovei, Anamaria-Geanina; Cosmulese, Cristina Gabriela Digitization of the global economy is profoundly redefining the European investment environment, influencing capital flows, location strategies and competitiveness dynamics. The aim of the paper is to analyze how digitalization is reshaping the investment environment through a comparison between Eastern and Western Europe in the period 2020-2024. The methodology includes the comparative analysis of statistical indicators on digital intensity, digital skills and foreign direct investment (FDI). In order to carry out the contextual analysis of European public policies related to the digital transition, we used statistical data collected from official websites (Eurostat, EIB, OECD, UNCTAD). The results reveal a partial convergence: digitalization stimulates technological investment and increases the attractiveness of Western regions, but East-West gaps remain evident in terms of skills and digital infrastructure. CZU: 339.727.22:004; JEL: M41, F21, F43 MACOVEI, Anamaria Geanina și Cristina Gabriela COSMULESE. Reconfigurarea mediului investiţional prin digitalizare = Reshaping the Investment Environment through Digitization. Online. In: Învățământul superior contabil: provocări și soluții: Colocviu științific cu participare internațională in memoriam profesorului Viorel Ţurcanu, ediţia a 4-a, Chişinău, 14 noiembrie 2025: Culegere de teze științifice. Chişinău: SEP ASEM, 2025, pp. 121-123. ISBN 978-9975-168-57-1 (PDF). Disponibil: https://doi.org/10.53486/isc2025.34

2025-04-01T00:00:00Z Cernovschi, Cristina-Raluca Ciubotariu, Marius-Sorin Mihaila, Svetlana https://irek.ase.md:443/xmlui/handle/123456789/4758 2025-12-10T11:59:25Z 2025-04-01T00:00:00Z

Provocări etice privind utilizarea inteligenței artificiale în domeniul auditului intern Cernovschi, Cristina-Raluca; Ciubotariu, Marius-Sorin; Mihaila, Svetlana In the context of fast advancing technology, artificial intelligence is becoming an indispensable tool in the field of internal auditing to improve the quality of the audit report. However, the integration of intelligent technologies intro-duces a number of challenges related to ethics and accountability. In this context, the aim of this paper is to identify ways in which artificial intelligence can be used in internal audit without breaching ethical principles. The objectives of the research are, firstly, to analyze the ethical dilemmas generated by the automation of audit processes, and secondly, to determine the conceptual and operational framework necessary for the ethical use of artificial intelligence-based techno-logies in internal auditing. Upon the basis of literature review, the results of the research are concretized in a synthesis of the main ethical issues as well as best practices proposed in the literature on the use of artificial intelligence in internal auditing. This study highlights ethical limitations associated with the adoption of artificial intelligence in the field, while providing an overview of the current challenges and solutions identified in the literature. The limitations of the research are the number of studies analyzed, determined by the relatively recent nature of the topic. CZU: 174:[004.8:657.6]; JEL: M42 CERNOVSCHI, Cristina-Raluca; Marius-Sorin CIUBOTARIU și Svetlana MIHAILA. Provocări etice privind utilizarea inteligenței artificiale în domeniul auditului intern = Ethical Challenges of Using Artificial Intelligence in Internal Auditing. Online. In: Învățământul superior contabil: provocări și soluții: Colocviu științific cu participare internațională in memoriam profesorului Viorel Ţurcanu, ediţia a 4-a, Chişinău, 14 noiembrie 2025: Culegere de teze științifice. Chişinău: SEP ASEM, 2025, pp. 117-120. ISBN 978-9975-168-57-1 (PDF). Disponibil: https://doi.org/10.53486/isc2025.33

2025-04-01T00:00:00Z