This presentation explores the main challenges students face in learning accounting, based on survey data collected from university students (Academy of Economic Studies Of Moldova). Accounting, while essential, is often ...

This paper explores the role and importance of the auditor's opinion in influencing investment decisions on the stock exchange. Through an in-depth analysis of financial reports and investor behavior, the research highlights ...

Cryptocurrency is a digital payment system that doesn't rely on banks to verify transactions. It’s a peer-to-peer system that can enable anyone anywhere to send and receive payments. Instead of being physical money carried ...

The development and adoption of International Financial Reporting Standards (IFRS) is a significant phenomenon in the evolution of modern accounting. In today's global economic landscape, characterized by interdependence ...

The information technology sector has become an essential vector of economic and social transformation in the Republic of Moldova, contributing substantially to increasing the competitiveness and attractiveness of the ...

The efficiency and sustainability of an enterprise in a competitive economy depend on the optimal use of economic resources, which must be appropriate in size, structure, and quality. Efficient asset management plays a ...

The paper presents an analysis of how digitalization influences accounting within commercial companies, balancing the benefits and challenges brought by this transformation. The current understanding of this field remains ...

Benford’s Law is a mathematical tool widely used in forensic accounting and auditing to detect numerical anomalies that may indicate fraud. This study explores its applicability in identifying financial fraud, with a focus ...

The purpose of this article is to examine the methodology of cost management within entities in the corporate sector. In this perspective, the main elements of cost efficiency were presented. Finally, it was demonstrated ...

Tangible assets represent assets that are held by a company to be used for more than one year in order to obtain economic benefits. The tangible assets are the core assets of many economic entities. At the same time, these ...