Information management and technology

Cloud Accounting. Benchmarks Regarding the Bibliometric Analysis and Systematic Literature Review

Claudia-Florina Botar

Pages: 2-15

Published online: 30 Sep 2025

DOI: dx.doi.org/10.37945/cbr.2025.08.01

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Abstract | PDF (314.51 KB)

Information management and technology

Controllers (Expert Accountants) and Technologies: Artificial Intelligence and Explainable Artificial Intelligence

Luana Cosăcescu

Pages: 16-25

Published online: 30 Sep 2025

DOI: dx.doi.org/10.37945/cbr.2025.08.02

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Abstract | PDF (256.94 KB)

Financial and performance management

Optimization and Control of the Procurement Flow: An Analysis of Evolution and Impact in the Context of Digital Transformation

Ioana Mădălina Vlad, Georgiana-Iulia Lazea (Trifa), Teodora Maria Bunget, Andreea Maria Danu

Pages: 26-46

Published online: 30 Sep 2025

DOI: dx.doi.org/10.37945/cbr.2025.08.03

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Abstract | PDF (455.33 KB)

Financial accounting and reporting

Particularities Regarding Current Accounting and Financial Analysis in an Entity from the Forestry Sector

Bogdan Cosmin Gomoi

Pages: 47-56

Published online: 30 Sep 2025

DOI: dx.doi.org/10.37945/cbr.2025.08.04

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Abstract | PDF (255.78 KB)

Taxation

Fiscal-Budgetary Measures with Impact on the Social Health Insurance System Introduced by Law No. 141/2025

Lucian Cernușca

Pages: 57-68

Published online: 30 Sep 2025

DOI: dx.doi.org/10.37945/cbr.2025.08.05

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Abstract | PDF (248.78 KB)

Financial and performance management

The Impact of Gold Coin Investments on Portfolio Diversification and Risk Management in the Zimbabwean Financial Markets

Simbarashe Brandon Matanhike, Newman Wadesango, Lovemore Sitsha

Pages: 69-82

Published online: 30 Sep 2025

DOI: dx.doi.org/10.37945/cbr.2025.08.06

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Abstract | PDF (317.98 KB)

Finance

Digital Finance as a Catalyst for Financial Inclusion in Nigeria. A Critical Examination

Wofai Mbang Edet, Sunday Otuya, Omogbai Godwin Ofeimun

Pages: 83-95

Published online: 30 Sep 2025

DOI: dx.doi.org/10.37945/cbr.2025.08.07

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Abstract | PDF (290.51 KB)