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Number 10, October 2023 / CECCAR Business Review

Number 10 / October 2023

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

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

Luana Cosăcescu

Information management and technology

Pages: 1-9

Number 10, October 2023

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

Statistics: views 157 / PDF DL 254 / PDF views 87

Abstract | PDF (241.61 KB)

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

Information management and technology

Pages: 10-22

Number 10, October 2023

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

Statistics: views 51 / PDF DL 162 / PDF views 21

Abstract | PDF (312.02 KB)

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

Financial and performance management

Pages: 23-32

Number 10, October 2023

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

Statistics: views 82 / PDF DL 231 / PDF views 44

Abstract | PDF (227.33 KB)

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 Cernușca

Taxation

Pages: 42-48

Number 10, October 2023

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

Statistics: views 313 / PDF DL 388 / PDF views 112

Abstract | PDF (205.50 KB)

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

Financial and performance management

Pages: 49-59

Number 10, October 2023

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

Statistics: views 41 / PDF DL 180 / PDF views 17

Abstract | PDF (278.16 KB)

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

Financial and performance management

Pages: 60-73

Number 10, October 2023

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

Statistics: views 18 / PDF DL 181 / PDF views 6

Abstract | PDF (314.74 KB)

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 Bobițan, Diana Dumitrescu

Internal control, audit and assurance

Pages: 33-41

Number 10, October 2023

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

Statistics: views 79 / PDF DL 218 / PDF views 61

Abstract | PDF (258.96 KB)