https://irek.ase.md:443/xmlui/handle/123456789/37 2026-11-09T02:08:51Z 2026-11-09T02:08:51Z Cojocariu, Paula-Sabina https://irek.ase.md:443/xmlui/handle/123456789/5593 2026-11-06T06:47:43Z 2026-01-01T00:00:00Z

A Review of the Specialized Literature on the Critical Aspects of Forensic Accounting in the Current Economic Context Cojocariu, Paula-Sabina This research paper aims to analyze the critical dimension of the field of forensic accounting, against the background of changes in the current economic context. The globalization and digitalization of operational processes within society are the main determining factors of the increase in the complexity of fraud. This complexity, with a universal resonance, amplifies the role of forensic accounting in the process of detecting, preventing and combating economic and financial crime. The research proposes an analysis of recent literature in order to identify the evolutionary trends manifested in the field under analysis, as well as the most relevant challenges associated with it. The methodology used in the paper is based on theoretical analysis and involves a critical review of the most relevant articles in the specialized literature, available in scientific databases. The results obtained in the paper highlight a permanent transformation of the field of forensic accounting, influenced by the widespread use of emerging technologies. CZU: [657:343.37]:001.891; JEL: M21, M41, M42 COJOCARIU, Paula-Sabina. A Review of the Specialized Literature on the Critical Aspects of Forensic Accounting in the Current Economic Context = Analiza literaturii de specialitate privind dimensiunea critică a contabilității criminalistice în contextul economic actual. Online. Coord. șt.: Marian SOCOLIUC. In: Simpozionul Ştiinţific cu participare internaţională al Tinerilor Cercetători. Ediţia a 24-a, 24-25 aprilie 2026, Chişinău. Lucrări ştiinţifice. Chişinău: SEP ASEM, 2026, vol. 3, pp. 229-233. ISBN 978-9975-182-45-4 (PDF). Disponibil: ttps://doi.org/10.53486/sstc2026.v3.46

2026-01-01T00:00:00Z Boariu, Andrei-Adrian https://irek.ase.md:443/xmlui/handle/123456789/5589 2026-11-06T06:34:31Z 2026-01-01T00:00:00Z

Motivation in Accounting: A Study on the Factors Influencing Career Choices in the Field of Accounting Boariu, Andrei-Adrian This article examines the factors influencing the choice of a career in accounting, drawing on the literature on professional motivation. Accounting plays an essential role in the functioning of the economy. It provides an accurate picture of financial transactions, ensures transparency of information, and supports managerial decision-making. Accounting also contributes to an organization’s stability and helps ensure its compliance with tax and legal obligations. The decision to pursue a career in accounting is a complex process influenced by a range of economic, social, and personal factors; however, accounting is viewed as a stable and secure profession. The main purpose of this article is to highlight and present the key motivational factors that drive young people to choose a successful career in accounting. The analysis consists of a synthesis of existing studies, and the research is not empirical; therefore, no database or questionnaire-based study was used. The research shows that the main motivating factors in choosing a career in accounting are related to job stability, income level, career oportunities, and the prestige of the profession. Furthermore, educational background and family also play an important role in shaping career choices. In conclusion, choosing a career in accounting can be influenced by extrinsic factors, such as job security and economic prospects, as well as intrinsic factors, such as personal aptitudes and interests. CZU: 657.007.3:005.583.1; JEL: A23, J24, M54 BOARIU, Andrei-Adrian. Motivation in Accounting: A Study on the Factors Influencing Career Choices in the Field of Accounting = Motivația în contabilitate: studiu privind factorii care infulențează alegerea carierei în domeniul contabilității. Online. Coord. șt.: Marian SOCOLIUC. In: Simpozionul Ştiinţific cu participare internaţională al Tinerilor Cercetători. Ediţia a 24-a, 24-25 aprilie 2026, Chişinău. Lucrări ştiinţifice. Chişinău: SEP ASEM, 2026, vol. 3, pp. 204-207. ISBN 978-9975-182-45-4 (PDF). Disponibil: https://doi.org/10.53486/sstc2026.v3.42

2026-01-01T00:00:00Z Aursulesei, Roxana https://irek.ase.md:443/xmlui/handle/123456789/5587 2026-11-06T06:26:27Z 2026-01-01T00:00:00Z

From Compliance to Consultancy: The Evolution of the Modern Accountant Aursulesei, Roxana The accounting profession has undergone significant changes in recent decades, moving from a complianceoriented role to a more analytical and advisory function. This paper examines this transition, focusing on the impact of digitalization and automation. Based on a documentary analysis of 15 sources (scientific articles, professional reports, and accounting standards) published between 2016 and 2025, the study finds that 50-65% of routine accounting tasks can be automated, which reduces errors and frees up time for value-added activities. However, the shift towards a consultancy role is uneven: while large corporations increasingly use accountants as strategic advisors, in small and medium enterprises (SMEs) the traditional compliance role remains dominant. The paper also identifies a gap between the digital and analytical skills required by employers and those currently possessed by accounting professionals. The conclusion is that the accountant of the future will need to combine technical expertise with digital literacy and communication skills, but continuous learning is essential. CZU: 657.007.3:004; JEL: M40, M41, O33 AURSULESEI, Roxana. From Compliance to Consultancy: The Evolution of the Modern Accountant = De la conformitate la consultanță: cum evoluează rolul contabilului modern. Online. Coord. șt.: Cristina Gabriela COSMULESE. In: Simpozionul Ştiinţific cu participare internaţională al Tinerilor Cercetători. Ediţia a 24-a, 24-25 aprilie 2026, Chişinău. Lucrări ştiinţifice. Chişinău: SEP ASEM, 2026, vol. 3, pp. 191-196. ISBN 978-9975-182-45-4 (PDF). Disponibil: https://doi.org/10.53486/sstc2026.v3.40

2026-01-01T00:00:00Z Sterbet, Anastasia https://irek.ase.md:443/xmlui/handle/123456789/5558 2026-11-05T11:16:58Z 2026-01-01T00:00:00Z

Longevity Risk-Adjusted Actuarial Modelling as a Path Towards Pension System Sustainability in RM Sterbet, Anastasia В связи с нарастающим риском долголетия и снижением рождаемости, государственная система социального страхования рискует столкнуться актуарным дефицитом из-за недостатка выплат. Данная статья направлена на анализ текущей финансовой ситуации бюджета государственного социального страхования и изучение потенциальных рисков, связанных с растущим числом пенсионеров. Методология, применяемая в этой статье, включает анализ нормативных актов и документов, статистический анализ и количественные методы оценки качества текущих пенсионных выплат. CZU: 657.446:369.542(478); JEL: C53, J26, G22, H55 STERBET, Anastasia. Longevity Risk-Adjusted Actuarial Modelling as a Path Towards Pension System Sustainability in RM = Моделирование актуарных рисков долголетия в контексте устойчивости пенсионной системы в РМ. Online. Coord. șt.: Mariana TACU. In: Simpozionul Ştiinţific cu participare internaţională al Tinerilor Cercetători. Ediţia a 24-a, 24-25 aprilie 2026, Chişinău. Lucrări ştiinţifice. Chişinău: SEP ASEM, 2026, vol. 3, pp. 58-61. ISBN 978-9975-182-45-4 (PDF). Disponibil: https://doi.org/10.53486/sstc2026.v3.11

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