ri_admin

 Authors: Elena-Simona Tache (Buzățoiu), Amalia-Magdalena Dănăilă Calafeteanu), Monica-Mihaela Drăgan (Radu) Vol. 6 • No. 11 • November 2021 View Abstract PDF View Article PDF Abstract In 2017, CERT-RO processed over 138 million cyber security alerts and an exponential increase in cyber fraud is expected. By its nature, the financial sector is in danger, registering an …

The role of the chartered accountant in diminishing the effects of cyber fraud Read More »

 Authors: Raluca Andreea Stoica, Alina Gabriela Mareș Vol. 6 • No. 11 • November 2021 View Abstract PDF View Article PDF Abstract The current national and international economic climate is continually changing, and a company’s ability to adapt its services is critical. As a result, in recent years, the interaction between technology and businesses has …

Differences and benefits in using a financial consolidation software: CLOUD, LOCAL, SAAS OR PAAS Read More »

 Authors: Maria Cristina Sterie, Gabriela Dalila Stoica, Andreea Daniela Giucă, Marian Motofeanu  Vol. 6 • No. 11 • November 2021 View Abstract PDF View Article PDF Abstract Investment, as a material support of economic development, is an important factor in achieving the transition to a successful agriculture. In the most common cases, investments in agriculture …

The impact of National Rural Development Program on investments in the agricultural sector Read More »

 Authors: Andreea-Cristina Savu, Leliana Diana Bolcu Vol. 6 • No. 11 • November 2021 View Abstract PDF View Article PDF Abstract Romania is currently in an explosive expansion of digitalization created unexpectedly by the COVID-19 pandemic and imposes the need to implement a standardized system in the field of forensic accounting expertise. A digitalized accounting system …

Implementation of judicial accounting expertise in the digital context Read More »

 Author: Răzvan-Aurelian Munteanu Vol. 6 • No. 11 • November 2021 View Abstract PDF View Article PDF Abstract Economic growth and development have direct impact on environment. In this matter, the concerns about the protection of the environment of the European Union have increased over time. The paper represents an analysis regarding the accessing of European …

Analysis of the accession of European funds for the environmental policy from 2014 – 2020 Read More »

 Authors: Alin-Ionuț Dorobanțu, Ioan-Alexandru Dumitrescu Vol. 6 • No. 11 • November 2021 View Abstract PDF View Article PDF Abstract The research paper consists in analyzing the impact of investments in research and development on the economic and stock market performance of European companies. Several studies have shown that investments in research and development have a …

Innovation and performance: the impact of research and development research on the economic and stock market performance of European companies Read More »

 Author: Daniel Cuibari Vol. 6 • No. 11 • November 2021 View Abstract PDF View Article PDF Abstract Nowadays, science and technology are in an elevated development and it has effects upon all levels of social life. In this context, payment systems, trading and money have gradually become further and further influenced by elements of information …

Virtual currencies, fintech, blockchain, an ever-changing economic world. The social impact of financial technologies Read More »

 Authors: Bogdan Ion Boldea, Costin Radu Boldea Vol. 6 • No. 11 • November 2021 View Abstract PDF View Article PDF Abstract The emergence and accelerated spread of COVID-19 has severely affected Romanian and European e-Market, manifested by the explosion of sales of basic products. We propose in this paper a non-linear model of growth of …

A quasi-cyclical regressive model of the pandemic impact on Romanian e-market Read More »

 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, …

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

 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 …

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 Read More »