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 85 / PDF DL 91 / PDF views 41

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 37 / PDF DL 45 / PDF views 14

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 58 / PDF DL 73 / PDF views 27

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 54 / PDF DL 74 / PDF views 38

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 284 / PDF DL 243 / PDF views 104

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 21 / PDF DL 40 / PDF views 14

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 8 / PDF DL 35 / PDF views 4

Abstract | PDF (314.74 KB)


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