2.Articole: Recent submissions

Now showing items 21-40 of 1536

Determinant Factors of SupTech Adoption in Banking Prudential Supervision

Izuric, Mihaela (SEP ASEM, 2026)

The relevance of SupTech in banking prudential supervision has increased in recent times as financial authorities strive to improve prudential supervision in a rapidly evolving financial ecosystem. In this context, this ...
The Role of Internal Audit in Tax Digitization: Implications for Compliance and Control

Ivan, Naomi (SEP ASEM, 2026)

This study explores the impact of digital transformation on internal auditing, with particular emphasis on the transition from traditional audit methods to continuous digital monitoring. By comparing paper-based documentation ...
Perspectiva de dezvoltare a industriei auto în condițiile revoluției 5.0 și schimbării de politică contabilă

Grădinaru, Alexandra-Ioana (SEP ASEM, 2026)

In the context of rapid technological advancements and the transition towards Industry 5.0, the industrial sector is undergoing profound transformations characterized by the integration of advanced technologies and ...
Legislative Challenges and their Impact on Human Resources Accounting

Galearschi, Irinarh (SEP ASEM, 2026)

This paper analyzes the impact of legislative changes on human resources accounting in Romania during the period 2024–2026, within a context characterized by fiscal instability and accelerated digitalization. The research ...
Corporate Governance in Romania between Compliance and Performance: Landmarks of the new BVB Corporate Governance Code 2025

Dejmașu, Andreea-Bianca (SEP ASEM, 2026)

This paper compares the previous Bucharest Stock Exchange Corporate Governance Code issued in 2015 with the revised code effective from 1 January 2025 and reinterprets the key moments of change in the broader period 2001– ...
Psychological Aspects of Accounting and Analytical Activities: Key Challenges

Sterbet, Anastasia (SEP ASEM, 2026)

This article examines the psychological aspects of accounting and analytical activities and their impact on professional performance and decision-making quality. Accounting specialists operate under conditions of high ...
Framing of Financial Performance and the Perception of Financial Statement Users

Dormenco, Lidia (SEP ASEM, 2026)

The presentation of financial results plays a crucial role in economic decision making, as framing can significantly influence users perceptions even when accounting information is objective. This study investigates how ...
Accounting and Revenue Reporting: An Analysis between SNC and IFRS 15

Rudeanu, Liliana (SEP ASEM, 2026)

Revenue is one of the most important indicators of an entity’s economic and financial performance, influencing managerial and investor decisions. In the context of globalization and harmonization of accounting systems, the ...
Digitalization of Accounting in the Republic of Moldova: History and Prospects

Govorov, Chirill (SEP ASEM, 2026)

This study explores the digitalization of accounting in Moldova, tracing its historical evolution from manual bookkeeping to electronic reporting and the integration of online cash registers. Through a qualitative analysis ...
Preferential Regimes: HTP (Belarus) vs. MITP (Republic of Molodva)

Stavilă, Paula (SEP ASEM, 2026)

In a swiftly changing economic landscape, preferential tax systems are essential for boosting the competitiveness and expansion of the IT industry. These unique frameworks offer advantageous legal and tax conditions that ...
Organization of Accounting and Financial Reporting of an Enterprise in the Republic of Moldova in Accordance with National Accounting Standards

Dancova, Iana; Ganceariuc, Olga (SEP ASEM, 2026)

The article looks at how accounting and financial reporting are set up at enterprises in the Republic of Moldova, following national accounting standards. It describes the main parts of the accounting system which include ...
Product Life Cycle: Main Stages and Their Significance

Cevdari, Xenia; Furtuna, Irina (SEP ASEM, 2026)

The product life cycle is an important concept in marketing and management that describes the stages a product goes through from its introduction to the market to its decline. This article examines the main stages of the ...
The Relationship between Accounting and Finance in Managing Financial Risks

Cebotaru, Diana (SEP ASEM, 2026)

In an uncertain economic environment, managing financial risks is crucial for business stability. This paper explores the interdependent relationship between accounting and finance in this process. Accounting provides the ...
Integration of ABC/XYZ Analysis into the Inventory Management Accounting System

Sterbet, Anastasia (SEP ASEM, 2026)

В исследовании рассматривается применение ABC/XYZ-анализа в управлении запасами и интеграция данных методов в систему управленческого учета. Классификация запасов по уровню экономической значимости, вкладу в финансовый ...
From Luca Pacioli to Artificial Intelligence

Negru, Daniela (SEP ASEM, 2026)

This article explores the transformative journey of the accounting profession, starting from the foundational principles of double-entry bookkeeping introduced by Luca Pacioli in 1494, to the current paradigm shift driven ...
Some Aspects Regarding the Similarities and Differences between NAS „Impairment of Assets” and IAS 36

Burlacenco, Nicoleta (SEP ASEM, 2026)

Asset impairment is an essential accounting process that ensures assets are not reported at values higher than their recoverable amount. This paper presents a comparative analysis of IAS 36 “Impairment of Assets” and the ...
The Impact of IFRS Implementation on the Quality of Financial Information in the Republic of Moldova

Dormenco, Lidia (SEP ASEM, 2026)

The quality of financial information plays a decisive role in sound economic decision-making. The adoption of International Financial Reporting Standards (IFRS) in the Republic of Moldova, mandatory for public interest ...
The Impact of Inflation on the Financial Performance of the Enterprise

Gîscă, Rada (SEP ASEM, 2026)

This study analyzes the relationship between macroeconomic inflationary pressures and the financial stability of Small and Medium Enterprises (SMEs) in the Republic of Moldova. Amidst the geopolitical volatility of 2025 ...
Accounting Treatment of Property, Plant and Equipment: A Comparative Analysis Between IAS 16 and NAS

Oloinic, Patricia (SEP ASEM, 2026)

This paper examines the accounting treatment of property, plant and equipment based on IAS 16 “Property, Plant and Equipment” and the National Accounting Standards (NAS) applied in the Republic of Moldova. The relevance ...
IFRS 18: A New Approach to the Presentation of Financial Information

Dediuc, Evghenii (SEP ASEM, 2026)

This article examines the structural and methodological changes introduced by IFRS 18 and their impact on financial reporting. The standard improves the presentation of financial statements by enhancing their transparency, ...

Now showing items 21-40 of 1536

Search DSpace

Advanced Search

Browse

All of DSpace
This Collection
- By Issue Date
- Authors
- Titles
- Subjects

Recently added

2.Articole: Recent submissions

Search DSpace

Browse

All of DSpace

This Collection

My Account