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Scientific Approaches to Defining, Regulating and Researching Entity Accounts Receivable

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dc.contributor.author Jieri, Nicolai
dc.contributor.author Codrean, Violeta
dc.contributor.author Cojocaru (Bărbieru), Ana Carolina
dc.date.accessioned 2024-01-18T09:35:44Z
dc.date.available 2024-01-18T09:35:44Z
dc.date.issued 2023-12
dc.identifier.issn 2537-6179;1857-436X
dc.identifier.uri https://irek.ase.md:443/xmlui/handle/123456789/3001
dc.description JIERI, Nicolai, CODREAN, Violeta, COJOCARU (BĂRBIERU), Ana Carolina. Scientific Approaches to Defining, Regulating and Researching Entity Accounts Receivable. Eastern European Journal of Regional Studies. December 2023, vol. 9, issue 2, pp. 53-66. ISSN 2537-6179. E-ISSN 1857-436X. en_US
dc.description.abstract In the process of carrying out economic activities, each entity engages with various business partners, governmental bodies, personnel, and others. Consequently, the relationships formed often result in the emergence of receivables, owing to the time delay in meeting financial obligations related to the sale of economic goods or the provision of advances. The main objective of this research is to comprehensively examine the theoretical aspects related to the concept of accounts receivable, including their definition, classification, and regulation. Additionally, it aims to analyze the normative framework at both the national and international levels, considering economic and legal perspectives. Furthermore, this study encompasses an assessment of scientific productivity, the impact of scientific research, trending topics, and other aspects through bibliometric analysis. It's worth noting that the current market conditions underscore the significance of this research topic, where economic agents have the ability to choose their market and business partners. In this context, accounts receivable play a pivotal role in reflecting the economic and financial situation of both parties involved. CZU: 657.432:001.818; JEL: M40, M41; DOI: https://doi.org/10.53486/2537-6179.9-2.04 en_US
dc.language.iso en en_US
dc.publisher ASEM en_US
dc.relation.ispartofseries Eastern European Journal of Regional Studies;vol. 9, issue 2
dc.subject receivables en_US
dc.subject accounts receivables en_US
dc.subject classification en_US
dc.subject regulation en_US
dc.subject bibliographic study en_US
dc.subject bibliometric analysis en_US
dc.title Scientific Approaches to Defining, Regulating and Researching Entity Accounts Receivable en_US
dc.type Article en_US


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