https://irek.ase.md:443/xmlui/handle/123456789/37 2026-08-19T13:56:01Z 2026-08-19T13:56:01Z Ionin, Yevhen https://irek.ase.md:443/xmlui/handle/123456789/5235 2026-07-27T08:07:23Z 2026-01-01T00:00:00Z

Analytical Support for Financial Restructuring of Debt of Business Entities in Ukraine Ionin, Yevhen The article investigates the presence of random diagnostics of the threat of insolvency of business entities and their functioning. One of the effective means of improving a critical situation is financial restructuring. Expanding the expert's analytical tools for reviewing financial and economic activities in the process of debt restructuring based on international auditing standards, international financial reporting standards, and others in the process of debt restructuring significantly affects the validity of his conclusions on the ability to continue operations. To achieve the set goal, general scientific, statistical methods and approaches, analytical tools were used: financial ratios, horizontal, vertical, trend analysis, factor analysis. CZU: [657.6+005.584+658.15:347.736]:334.722(477); JEL: G32, М21, M40

2026-01-01T00:00:00Z Mihaila, Anastasia Șoimu, Corneliu Bădicu, Galina https://irek.ase.md:443/xmlui/handle/123456789/5234 2026-07-27T08:04:35Z 2026-01-01T00:00:00Z

Integrarea bugetării și a analizei financiare pentru optimizarea performanței și consolidarea rezilienței Mihaila, Anastasia; Șoimu, Corneliu; Bădicu, Galina This paper examines the integration of budgeting and financial analysis as complementary managerial tools for performance optimization and resilience enhancement. The research is based on a qualitative, theoretical-analytical and interpretative approach, supported by a preliminary bibliometric analysis conducted in the Web of Science database for the period 2012-2026. Three thematic directions were considered: budgeting and organizational performance, financial analysis and organizational performance, and organizational resilience and performance. The findings indicate that budgeting is not limited to financial planning, but also supports coordination, managerial control, information use and strategic decision-making. Financial analysis contributes to performance evaluation by linking financial indicators with managerial, informational and organizational factors. At the same time, organizational resilience is increasingly associated with risk management, digital transformation, innovation, sustainability and crisis management. The study highlights that financial performance represents an important component of organizational performance, while financial resilience supports the broader capacity of organizations to adapt, continue their activity and respond to uncertainty. The results highlight the need for an integrated managerial framework that combines budgeting and financial analysis to support anticipatory management, resource efficiency, risk assessment and long-term sustainability. CZU: [005.332.1+005.51+005.52]:[005.915+001.811]; JEL: M41, M21, G32, L25 MIHAILA, Anastasia; Corneliu ȘOIMU și Galina BĂDICU. Integrarea bugetării și a analizei financiare pentru optimizarea performanței și consolidarea rezilienței = Integrating Budgeting and Financial Analysis for Performance Optimization and Resilience Enhancement. Online. In: International Scientific Conference on Accounting, ISCA 2026, 15 Edition: Collection of scientific articles = Conferinţa ştiinţifică internaţională de contabilitate, ISCA 2026, Ediţia a 15-a: Culegere de articole ştiinţifice, April 3-4 2026. Chişinău: [S. n.], 2026 (SEP ASEM), pp. 331-340. ISBN 978-9975-182-33-1 (PDF). Disponibil: https://doi.org/10.53486/isca2026.41

2026-01-01T00:00:00Z Botnari, Nadejda https://irek.ase.md:443/xmlui/handle/123456789/5233 2026-07-27T07:59:37Z 2026-01-01T00:00:00Z

Stabilitatea financiară a întreprinderilor în condiții de risc și incertitudine Botnari, Nadejda Financial stability is an imperative of any effective management. Ensuring financial stability is one of the major challenges that enterprises must face in the current conditions, under the influence of the strong movement of technological innovation, liberalization and globalization, of the development of financial innovations, on the one hand, and under that of global energy, political crises, etc. In this context, through this study the author aims to research the conceptual approach and methodology for assessing the financial stability of the enterprise, to identify the factors that can jeopardize stability and to develop recommendations that will help solve the problems. CZU: 658.15:005.334; JEL: G3, G32, G320 BOTNARI, Nadejda. Stabilitatea financiară a întreprinderilor în condiții de risc și incertitudine = Financial Stability of Enterprises in Conditions of Risk and Uncertainty. Online. In: International Scientific Conference on Accounting, ISCA 2026, 15 Edition: Collection of scientific articles = Conferinţa ştiinţifică internaţională de contabilitate, ISCA 2026, Ediţia a 15-a: Culegere de articole ştiinţifice, April 3-4 2026. Chişinău: [S. n.], 2026 (SEP ASEM), pp. 325-330. ISBN 978-9975-182-33-1 (PDF). Disponibil: https://doi.org/10.53486/isca2026.40

2026-01-01T00:00:00Z Apostol, Ciprian https://irek.ase.md:443/xmlui/handle/123456789/5232 2026-07-27T07:36:43Z 2026-01-01T00:00:00Z

From Employee to Algorithm – How Artificial Intelligence is Changing the Structure of Companies Apostol, Ciprian Today, we are witnessing one of the greatest transformations, driven by the unprecedented evolution of digital technology. With the implementation of artificial intelligence across most sectors, reality is changing and socio-economic activities are undergoing radical transformations, accompanied by a constant state of uncertainty. In this context, the transformation of organizational structures is becoming increasingly pronounced. This study explores the influence of artificial intelligence on corporate structure and the methodology used combines a review of the literature with a conceptual approach to new trends in the restructuring of organizational models. The research findings highlight the reconfiguration of organizational structure. CZU: 005.7:004.8; JEL: M12, M15, M40, M41, M48 APOSTOL, Ciprian. From Employee to Algorithm – How Artificial Intelligence is Changing the Structure of Companies. Online. In: International Scientific Conference on Accounting, ISCA 2026, 15 Edition: Collection of scientific articles = Conferinţa ştiinţifică internaţională de contabilitate, ISCA 2026, Ediţia a 15-a: Culegere de articole ştiinţifice, April 3-4 2026. Chişinău: [S. n.], 2026 (SEP ASEM), pp. 320-324. ISBN 978-9975-182-33-1 (PDF). Disponibil: https://doi.org/10.53486/isca2026.39

2026-01-01T00:00:00Z