Abstract:
In the context of current economic and technological transformations, budgetary accounting is gaining a strategic role in the efficient management of public resources. The paper aims to analyze the main challenges and opportunities of budgetary accounting in the public sector. The research methodology is based on the analysis of specialized literature, the comparative method and the synthesis of relevant information. The results highlight the impact of digitalization, the harmonization of accounting standards and transparency requirements on the public accounting system. The conclusions emphasize the need to modernize budgetary accounting to increase the efficiency and quality of decisions in public administration. CZU: 657.41/.45:336.13/.14; JEL: H83; M41; M48
Description:
ZAUR, Eduard. Budgetary Accounting: Challenges and Opportunities in the Current Context = Contabilitatea bugetară: provocări și oportunități în contextul 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. 407-410. ISBN 978-9975-182-45-4 (PDF). Disponibil: https://doi.org/10.53486/sstc2026.v3.77
