Information management and technology

The Certified Accountant and Artificial Intelligence – Competition, Antagonism or Partnership?

The Certified Accountant and Artificial Intelligence – Competition, Antagonism or Partnership?

Luana Cosăcescu

Pages: 1-9

Published online: 29 Oct 2023

DOI: dx.doi.org/10.37945/cbr.2023.10.01

Statistics: views 121 / PDF DL 119 / PDF views 66

Abstract | PDF (241.61 KB)

Information management and technology

Resonances of the Global Sanitary Crisis on the Development of Cloud Accounting. The Impact on the Accounting and Tax Fields (I)

Resonances of the Global Sanitary Crisis on the Development of Cloud Accounting. The Impact on the Accounting and Tax Fields (I)

Claudia-Florina Botar

Pages: 10-22

Published online: 29 Oct 2023

DOI: dx.doi.org/10.37945/cbr.2023.10.02

Statistics: views 41 / PDF DL 59 / PDF views 18

Abstract | PDF (312.02 KB)

Financial and performance management

Dynamic Diagnosis of the Financial Performances of a Company in the HoReCa Sector, Between Resilience and Sustainability

Dynamic Diagnosis of the Financial Performances of a Company in the HoReCa Sector, Between Resilience and Sustainability

Bogdan Cosmin Gomoi

Pages: 23-32

Published online: 29 Oct 2023

DOI: dx.doi.org/10.37945/cbr.2023.10.03

Statistics: views 67 / PDF DL 88 / PDF views 34

Abstract | PDF (227.33 KB)

Internal control, audit and assurance

Perspectives on the Relevance of the Internal Control System in Combating and Investigating Frauds in Financial Reporting

Perspectives on the Relevance of the Internal Control System in Combating and Investigating Frauds in Financial Reporting

Valentin Burcă, Nicolae Bobiţan, Diana Dumitrescu

Pages: 33-41

Published online: 29 Oct 2023

DOI: dx.doi.org/10.37945/cbr.2023.10.04

Statistics: views 64 / PDF DL 95 / PDF views 47

Abstract | PDF (258.96 KB)

Taxation

New Regulations Concerning the Social Health Insurance Contribution in Accordance with the Provisions of Law No. 296/2023

New Regulations Concerning the Social Health Insurance Contribution in Accordance with the Provisions of Law No. 296/2023

Lucian Cernuşca

Pages: 42-48

Published online: 29 Oct 2023

DOI: dx.doi.org/10.37945/cbr.2023.10.05

Statistics: views 299 / PDF DL 260 / PDF views 108

Abstract | PDF (205.50 KB)

Financial and performance management

Mitigating Financial Distress: Analysis of Financial Indicators for Startup Companies in Indonesia

Mitigating Financial Distress: Analysis of Financial Indicators for Startup Companies in Indonesia

Adi Gunanto

Pages: 49-59

Published online: 29 Oct 2023

DOI: dx.doi.org/10.37945/cbr.2023.10.06

Statistics: views 28 / PDF DL 57 / PDF views 16

Abstract | PDF (278.16 KB)

Financial and performance management

Presidential Election and SME Transformation in Indonesia: The Influence of Policies and Political Dynamics

Presidential Election and SME Transformation in Indonesia: The Influence of Policies and Political Dynamics

Ninik Srijani, Siti Aisyah, Lilik Sri Hariani

Pages: 60-73

Published online: 29 Oct 2023

DOI: dx.doi.org/10.37945/cbr.2023.10.07

Statistics: views 11 / PDF DL 44 / PDF views 4

Abstract | PDF (314.74 KB)


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