RSF Volumul 6 Numărul 11/2021

The role of professional accounting reasoning in ensuring standards of preparation and certification of financial statements

 Authors: Mihaela-Raluca Boharu (Mircea) , Cristina-Elena Florea (Poenaru) Vol. 6 • No. 11 • November 2021 View Abstract PDF View Article PDF Abstract The whole of humanity is nowadays going through an extremely difficult period, as the medical-financial crisis is affecting the entire economic sector. Given this crisis, in order to improve or combat difficult situations, …

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The impact of digital accounting on the quality and transparency of information presented by organizations using ERP systems. Opportunities for Cloud ERP Vs. On-premise ERP

 Author: Laura-Eugenia-Lavinia Barna Vol. 6 • No. 11 • November 2021 View Abstract PDF View Article PDF Abstract The rapid progress of IT technologies in recent years was favored by the emergence of the phenomenon of digitalization, especially in the field of accounting. The purpose of the legislation and standards is to accord support for continuous …

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Analysis of the macroeconomic factors influence on the performance of financial markets

 Authors: Andreea Antoneac (Lungu), Octavian Iordan Vol. 6 • No. 11 • November 2021 View Abstract PDF View Article PDF Abstract This paper represents empirical research of the theory according to which there is an influence between macroeconomic factors and the financial performance of different states, depending on the success of their companies in the stock …

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Foreword

 Author: Marian Siminică Vol. 6 • No. 11 • November 2021 View Article PDF Within the Institute of Financial Studies we conduct a range of activities, namely: professional training and certification activities, but also financial education and scientific research activities, respectively. We have to do permanent activities of financial education and scientific research, because they are …

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