Number 12 / December 2025

Digitalisation as a Transformation Vector for the Accounting Profession in the New Global Economy — A Practical Approach

Digitalisation as a Transformation Vector for the Accounting Profession in the New Global Economy — A Practical Approach

Maria Bursuc

Information management and technology

Pages: 2-9

Number 12, December 2025

DOI: dx.doi.org/10.37945/cbr.2025.12.01

Statistics: views 35 / PDF DL 74 / PDF views 38

Abstract | PDF (229.38 KB)

The Impact of Sociocultural and Sustainability Factors on the Financial Performance of Companies

The Impact of Sociocultural and Sustainability Factors on the Financial Performance of Companies

Radu Ciobanu, Adriana Florina Popa

Financial and performance management

Pages: 10-17

Number 12, December 2025

DOI: dx.doi.org/10.37945/cbr.2025.12.02

Statistics: views 26 / PDF DL 20 / PDF views 12

Abstract | PDF (244.77 KB)

The Influence of PESTEL Factors on the Evolution of Financial Indicators Related to an Entity Under the Authority of the Local Council

The Influence of PESTEL Factors on the Evolution of Financial Indicators Related to an Entity Under the Authority of the Local Council

Bogdan Cosmin Gomoi

Financial and performance management

Pages: 18-26

Number 12, December 2025

DOI: dx.doi.org/10.37945/cbr.2025.12.03

Statistics: views 14 / PDF DL 29 / PDF views 12

Abstract | PDF (242.43 KB)

The Fiscal Predictability of the Romanian Business Environment, Quantified by Analysing the Legislative Instability and Economic Impact: A Descriptive-Analytical Approach

The Fiscal Predictability of the Romanian Business Environment, Quantified by Analysing the Legislative Instability and Economic Impact: A Descriptive-Analytical Approach

Ana Maria Litvinchevici, Antoanela Săvescu (Ițco), Veronica Grosu, Cristina Gabriela Cosmulese, Florin-Cornel Popovici

Taxation

Pages: 27-40

Number 12, December 2025

DOI: dx.doi.org/10.37945/cbr.2025.12.04

Statistics: views 26 / PDF DL 32 / PDF views 9

Abstract | PDF (285.04 KB)

Amendments Regarding Income Tax and Mandatory Social Contributions Made to the Fiscal Code by Law No. 239/2025 and GEO No. 89/2025

Amendments Regarding Income Tax and Mandatory Social Contributions Made to the Fiscal Code by Law No. 239/2025 and GEO No. 89/2025

Lucian Cernușca

Taxation

Pages: 41-51

Number 12, December 2025

DOI: dx.doi.org/10.37945/cbr.2025.12.05

Statistics: views 98 / PDF DL 1206 / PDF views 67

Abstract | PDF (248.80 KB)

Debtor Management and Financial Performance of Hardware SMEs in Mukono Municipality, Uganda

Debtor Management and Financial Performance of Hardware SMEs in Mukono Municipality, Uganda

Isaac Peter Otai, Barbara Deborah Erima Birungi

Financial and performance management

Pages: 52-62

Number 12, December 2025

DOI: dx.doi.org/10.37945/cbr.2025.12.06

Statistics: views 9 / PDF DL 32 / PDF views 2

Abstract | PDF (259.79 KB)

Assessing the Impact of Mobile Banking on Corporate Financial Reporting and Compliance

Assessing the Impact of Mobile Banking on Corporate Financial Reporting and Compliance

Thandiwe Changaira, Newman Wadesango

Financial accounting and reporting

Pages: 63-80

Number 12, December 2025

DOI: dx.doi.org/10.37945/cbr.2025.12.07

Statistics: views 16 / PDF DL 27 / PDF views 7

Abstract | PDF (339.00 KB)


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