• Reconfigurarea mediului investiţional prin digitalizare 

  Macovei, Anamaria-Geanina; Cosmulese, Cristina Gabriela (SEP ASEM, 2025-04)

  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 ...
• Provocări etice privind utilizarea inteligenței artificiale în domeniul auditului intern 

  Cernovschi, Cristina-Raluca; Ciubotariu, Marius-Sorin; Mihaila, Svetlana (SEP ASEM, 2025-04)

  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 ...
• Impactul globalizării asupra învățământului superior: experiențele Republicii Moldova și Japoniei 

  Frumusachi, Ludmila (SEP ASEM, 2025-04)

  Economic globalization has triggered profound transformations in higher education, creating the need to train specialists capable of meeting the demands of an interconnected and competitive global economy. The intensification ...
• Perfecționarea practicilor de predare a auditului financiar în instituțiile de învățământ superior 

  Lapițkaia, Liudmila (SEP ASEM, 2025-04)

  Currently, the scientific community is discussing the practical aspects of teaching students such a discipline as auditing. Many scientists believe that auditing is based on a philosophy etablished on logic. Therefore, ...
• Aspecte ale predării disciplinei “Contabilitatea persoanelor fizice – întreprinzători și profesioniști” 

  Cauș, Lidia (SEP ASEM, 2025-04)

  The efficient educational process requires university accounting training aligned with the needs of practical professional activity. The requirements for accounting education regarding the theoretical and practical skills ...

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