The particularities of accounting and management control in trade entities. Summary of the PhD thesis in Economic Sciences

Abstract

Relevance of the research topic and importance of the addressed problem. Globalization, technologies, and evolving consumer preferences have created new challenges for commercial entities. In the context of fierce competition dictated by the market economy, one of the fundamental tasks of commercial entities is to enhance the efficiency and profitability of their operations, which necessitates the continuous improvement of the managerial system. The pandemic conditions have led to a remarkable evolution of e-commerce, which has required flexibility from accounting specialists in addressing the dilemmas related to the proper documentation and accounting of transactions associated with this new form of commercial activity. In this context, investigating the issues related to accounting and management control is of paramount importance for the operations of commercial entities.