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 172 / PDF DL 341 / PDF views 97

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 62 / PDF DL 215 / PDF views 22

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 91 / PDF DL 292 / PDF views 50

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 Bobițan, Diana Dumitrescu

Pages: 33-41

Published online: 29 Oct 2023

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

Statistics: views 93 / PDF DL 281 / PDF views 64

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 Cernușca

Pages: 42-48

Published online: 29 Oct 2023

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

Statistics: views 321 / PDF DL 447 / PDF views 114

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 49 / PDF DL 238 / PDF views 19

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 24 / PDF DL 237 / PDF views 7

Abstract | PDF (314.74 KB)


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