Budgetary Accounting: Challenges and Opportunities in the Current Context

Zaur, Eduard

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dc.contributor.author	Zaur, Eduard
dc.date.accessioned	2026-11-04T12:00:04Z
dc.date.available	2026-11-04T12:00:04Z
dc.date.issued	2026
dc.identifier.isbn	978-9975-182-45-4 (PDF)
dc.identifier.uri	https://irek.ase.md:443/xmlui/handle/123456789/5518
dc.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	en_US
dc.description.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	en_US
dc.language.iso	other	en_US
dc.publisher	SEP ASEM	en_US
dc.subject	budgetary accounting	en_US
dc.subject	public sector	en_US
dc.subject	digitalization	en_US
dc.subject	transparency	en_US
dc.subject	financial reporting	en_US
dc.title	Budgetary Accounting: Challenges and Opportunities in the Current Context	en_US
dc.title.alternative	Contabilitatea bugetară: provocări și oportunități în contextul actual	en_US
dc.type	Article	en_US