Issue No. 1Download journal archive | Index of papers - ACCOUNTING TRUTH OR THE EXTENT TO WHICH FINANCIAL INDICATORS PROVIDE AN ACCURATE REPRESENTATION. A QUANTITATIVE ANALYSIS - ANALYSIS OF THE ECONOMIC PERFORMANCE AND SUSTAINABILITY OF BUSINESSES OPERATING IN ELECTRICITY PRODUCTION AND DISTRIBUTION INDUSTRY - ANALYSIS ON THE CAUSALITY RELATIONSHIP BETWEEN INVESTMENTS AND THE CAPITAL'S MARGINAL COST - ASSESSMENT OF THE ECONOMIC ACTIVITY OF THE ENTITY THROUGH THE PRISM OF GOODWILL AND BADWILL TOOLS - AUDIT PROFESSIONAL COMPETENCE REQUIREMENTS - BIBLIOMETRIC ANALYSIS OF SCIENTIFIC PRODUCTION REGARDING THE HARMONIZATION OF ACCOUNTING IN BRICS EMERGING ECONOMIES - BRICS FUTURE - CUSTOMS REGULATORY FRAMEWORK ANALYSIS IN THE EARLY PHASES OF THE COVID-19 PANDEMIC IN TERMS OF INTERNATIONAL TRADE COOPERATION - ENVISIONING THE ENERGY END-USER PROFILE IN THE CURRENT CONTEXT OF OVERLAPPING CRISES - IMPORT EXPORT OPERATIONS: ACCOUNTING AND TAX ASPECTS - IMPROVING THE PERFORMANCE OF SMALL AND MEDIUM-SIZED ENTERPRISES BY IMPLEMENTING MANAGEMENT ACCOUNTING PRACTICES - PROBLEMATIC ISSUES RELATING TO THE EVALUATION OF PRODUCTION IN PROGRESS - SHORT ANALYSIS REGARDING THE STRUCTURAL AND COHESION FUNDS OF THE EUROPEAN UNION IN ROMANIA - SIMILARITIES AND DIFFERENCES BETWEEN THE FISCAL PRESSURE IN ROMANIA AND THAT IN FRANCE - SMART WORKING: MUCH MORE THAN TELEWORK - STAKEHOLDERS THEORY VERSUS AGENCY THEORY - THE IMPACT OF VAT IN ROMANIA AND THE COMMUNITY AREA - THE IMPORTANCE OF RECRUITMENT IN THE DEVELOPMENT OF HUMAN RESOURCES STRATEGY AND PLANNING - THE INFLUENCE OF THE DIGITAL ECONOMY DEVELOPMENT ON THE GLOBAL MUSIC INDUSTRY - THE QUALITY OF THE AUDIT - THE ROLE OF THE SOCIAL DIMENSION OF THE FINANCIAL AUDIT IN THE SUSTAINABLE DEVELOPMENT OF ORGANIZATIONS
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Issue No. 2Download journal archive | Index of papers - ANALYSIS OF THE IMPACT OF SOCIAL PERFORMANCE ON FINANCIAL PERFORMANCE - APPROACHES TO EU ANTI-FRAUD INSTRUMENTS - CAN INTANGIBLE CAPITAL BE MEASURED? - DESIGN OF AN ECONOMETRIC MODEL FOR EVALUATION O GOODWILL FOR COMPANIES LISTED ON REGULATED MARKETS - EMPIRICAL RESEARCH FROM EXISTING SPECIALTY LITERATURE IN DATABASES IN THE FIELD OF THE ACCOUNTING PROFESSION AT INTERNATIONAL LEVEL - EVALUATION OF BUSINESS SUSTAINABILITY THROUGH VALUATION OF FINANCIAL AND NON-FINANCIAL INFORMATION - EVOLUTION OF ACCOUNTING PROFESSION IN THE BRICS COUNTRIES - HUMAN CAPITAL AND SUSTAINABLE DEVELOPMENT - IDENTIFYING THE METHODS OF ADAPTING THE BEHAVIOR OF CASH FLOWS TO THE VARIATIONS OF THE RELEVANT FINANCIAL-ECONOMIC INDICATORS IN MULTIPLE CRISIS CONDITIONS - INTERCONDITIONALITY BETWEEN THE DYNAMICS OF MERGERS AND ACQUISITIONS AND MACROECONOMIC FACTORS - LEGAL FRAMEWORK EVOLUTION ON THE ENTITY EVALUATION IN THE REPUBLIC OF MOLDOVA - MACROECONOMIC INSTABILITY, AGGREGATE FINANCIAL LIQUIDITY AND STOCK MARKET LIQUIDITY - OPPORTUNITIES AND CHALLENGES IN THE ACCOUNTING PROFESSION BASED ON THE DIGITALIZATION PROCESS - PROBLEMATIC ISSUES RELATED TO THE EVALUATION AND ACCOUNTING OF DIRECT MATERIAL COSTS - RELEVANCE AND ROLE OF COMMUNICATION BETWEEN AUDITORS AN THE AUDITED ENTITY IN THE AUDIT MISSION - SOME THEORETICAL-PRACTICAL CONSIDERATIONS REGARDING THE CALCULATION METHOD BASED ON THE CONCEPT OF COST ON ACTIVITIES - SPECIFIC APPROACHES TO THE ACCOUNTING OF THE COSTS OF LOAN CONTRACTS IN ACCORDANCE WITH NATIONAL AND INTERNATIONAL REGULATIONS - STUDY OF THE EVALUATION OF THE ACTIVITY OF ENTITIES CARRYING OUT REHABILITATION, DEVELOPMENT AND MAINTENANCE OF PUBLIC ROADS IN THE REPUBLIC OF MOLDOVA - THE EFFECTS OF THE COVID 19 PANDEMIC ON THE EXECUTION OF LOCAL BUDGETS - THE IMPORTANCE OF IMPLEMENTING AND APPLYING CSR PRACTICES IN ENTERPRISES IN THE REPUBLIC OF MOLDOVA
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Issue No. 3Download journal archive | Index of papers - AGREEMENTS AND DISAGREEMENTS REGARDING THE DEFINITION AND DETERMIANTION OF GOODWILL - ANALYSIS OF THE GLOBAL RESULT OF ENTITIES LISTED ON THE BUCHAREST STOCK EXCHANGE - COMPANY PERSONNEL - FROM THE SALARY TO ACCOUNTING - COMPARISON OF THE COST OF ROAD TRANSPORT OF GOODS IN ROMANIA AND GERMANY - CORRELATION BETWEEN NONCASH PAYMENTS AND ECONOMIC GROWTH: CASE OF REPUBLIC OF MOLDOVA - DISCONTINUITY OF DIGITAL PLATFORMS - INNOVATION STRATEGY: KEY FEATURE OF SUSTAINABLE BUSINESS MODELS - INTERNATIONAL PRACTICES FOR PROMOTING CASHLESS PAYMENTS AND THEIR EFFECT ON ECONOMIC GROWTH - PANDEMIC IN ROMANIA - FINANCIAL AND TAXATION MEASURES TAKEN DURING THE COVID-19 CRISIS AND THEIR EFFECTS ON THE ROMANIAN PUBLIC ECONOMY - STIMULATING CREATIVE ACCOUNTING PRACTICES THROUGH THE USE OF ACCOUNTING POLICIES RELATED TO BALANCE SHEET LIABILITIES - STREAMLING HUMAN RESOURCES MANAGEMENT FOR OPTIMISING HOSPITAL SERVICES - THE DEVELOPMENT OF REGIONAL ECO-ECONOMIC RELATIONS UNDER THE CONDITIONS OF SUSTAINABLE DEVELOPMENT - THE EVOLUTION AND STRUCTURE OF SOCIAL CULTURAL EXPENDITURE FROM THE STATE BUDGET OF ROMANIA - THE IMPORTANCE OF THE BUDGETING ACTIVITY IN THE DECISION-MAKING PROCESS - THE INTERDEPENDENCE BETWEEN CONTROLLING AND MANAGEMENT - A PREREQUISITE FOR ACHIEVING OPERATIONAL OBJECTIVES - TOYOTA MOTOR CO GLOBAL POSITION: VISION, PRUDENCE AND CONTINUOUS INNOVATION - WHAT ARE ESG INDICATORS AND SRI INVESTMENTS
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