Transformarea digitală și tehnologiile informaționale în vederea atingerii obiectivelor de dezvoltare durabilă: cazul Republicii Moldova

Abstract

This study investigates the contribution of digital transformation and information technologies to the achievement of the Sustainable Development Goals (SDGs) in the Republic of Moldova, with a particular emphasis on their relevance to accounting, auditing, and financial analysis. Employing a mixed methodology that combines bibliometric analysis (2019-2024) with a functional classification of national digital platforms in the domain of public finance and economic governance, the research identifies key tools such as SIGEF, e-Factura, and MPass as strategic enablers of SDG 9 and SDG 16. The results underscore the importance of coherent digital initiatives in fostering transparency, accountability, and financial responsibility in alignment with the objectives of Agenda 2030. CZU: 004:338.1(478); JEL: M41, M42, Q01, O33, H83