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 ...

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 ...

This study analyzes the financial activity of economic agents across the regions of the Republic of Moldova, focusing on territorial disparities and their evolution over time. The research is based on statistical data for ...

The purpose of this work is to investigate the trends and patterns of fixed investments in the Republic of Moldova from 2017 to 2024 according to the statistics of the National Bureau of Statistics. In conducting the ...

In the Republic of Moldova, the swift advancement of digital technologies and automation is making a notable impact on the labor market. This study explores how these technological shifts are affecting employment and ...

Against the backdrop of unprecedented economic, scientific and technical growth, it marked the beginning of the era of artificial intelligence, a technology that is reconfiguring the entire contemporary society. This ...

Economic volatility strongly influences how firms apply accounting policies and report financial performance. Periods of instability affect profits and key financial indicators, reducing predictability and increasing ...

In the current context of the global economy, accounting digitalization has become an important process that changes the way financial information is collected, processed, and reported. This study examines the main ...

This research paper studies the main ethical challenges that an accounting professional may face against the background of the integration of digital technologies at the level of the accounting profession, generating a ...

Accounting is usually associated with accuracy, compliance, and technical rigor, yet beyond calculations and financial statements it also involves an important ethical dimension. The relevance of this topic has increased ...