• The Impact of Artificial Intelligence on the Financial – Accounting Profession 

  Caciur, Monica (SEP ASEM, 2026)

  Against the backdrop of unprecedented economic, scientific and technical growth, it marked the beginning of the era of artificial intelligence, a technology that is reconfiguring the entire contemporary society. This ...
• A Review of the Literature on the Double Transition and the Impact on Business Performance 

  Nemțoc, Denisia (SEP ASEM, 2026)

  The digital and sustainable transitions have become a priority at the European Union level, a concept referred to as the “twin transition”. This paper aims to analyze the relationship between the dual transition and business ...
• Budgetary Accounting: Challenges and Opportunities in the Current Context 

  Zaur, Eduard (SEP ASEM, 2026)

  In the context of current economic and technological transformations, budgetary accounting is gaining a strategic role in the efficient management of public resources. The paper aims to analyze the main challenges and ...
• Digitalization of Border Control in the Context of Global Transformations: Implications of the Entry/Exit System 

  Stavenschi, Inga (SEP ASEM, 2026)

  The digitalization of border control has become a central element of contemporary global transformations, shaped by increasing human mobility, rapid technological advancements, and evolving security challenges. This study ...
• The Impact of Economic Volatility on Accounting Policies – Qualitative Approach 

  Stavilă, Artiom (SEP ASEM, 2026)

  Economic volatility strongly influences how firms apply accounting policies and report financial performance. Periods of instability affect profits and key financial indicators, reducing predictability and increasing ...

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