• Eligibilitatea și contabilitatea cheltuielilor și costurilor în activitatea organizațiilor necomerciale 

  Harea, Ruslan; Graur, Anatol; Bunu, Mariana (ASEM, 2025-04)

  This article analyzes the conceptual and normative framework regarding the eligibility and accounting of expenses and costs in the activity of non-profit organizations, with an emphasis on the requirements of transparency, ...
• Accounting in industries and sectors of the Ukrainian economy: features of solving professional tasks 

  Hevlych, Larysa; Hevlych, Ivan (ASEM, 2025-04)

  The purpose of the study is to generalize the features of accounting in various industries and sectors of the economy of Ukraine to provide tools for solving professional tasks. The article examines the features of activity ...
• The role of CSR actions in ensuring business sustainability 

  Mihalciuc, Camelia Catalina; Grosu, Maria; Apostol, Dumitrița (ASEM, 2025-04)

  We live in an increasingly complex world, a world in which involvement in social life is necessary for any company that wants to achieve not only financial success but also the respect of the society in which it operates. ...
• The accounting profession face to face with the changes imposed by technology, regulations and ethics: challenges and adaptability 

  Apostol, Ciprian (ASEM, 2025-04)

  Accounting has evolved with society. It has adapted to the requirements of users and has continuously evolved from rudimentary accounting to computerized accounting, which entails processing speed, large volume of data, ...
• Transformarea digitală și tehnologiile informaționale în vederea atingerii obiectivelor de dezvoltare durabilă: cazul Republicii Moldova 

  Bădicu, Galina; Mihaila, Svetlana ; Cojocaru, Victor (ASEM, 2025-04)

  This study investigates the contribution of digital transformation and information technologies to the achievement of the Sustainable Development Goals (SDGs) in the Republic of Moldova, with a particular emphasis on their ...

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