Information management and technology

Cloud Accounting. Benchmarks Regarding the Bibliometric Analysis and Systematic Literature Review
Pages: 2-15
Published online: 30 Sep 2025
DOI: dx.doi.org/10.37945/cbr.2025.08.01
Statistics: views 20 / PDF DL 20 / PDF views 9
Information management and technology

Controllers (Expert Accountants) and Technologies: Artificial Intelligence and Explainable Artificial Intelligence
Pages: 16-25
Published online: 30 Sep 2025
DOI: dx.doi.org/10.37945/cbr.2025.08.02
Statistics: views 25 / PDF DL 24 / PDF views 7
Financial and performance management

Optimization and Control of the Procurement Flow: An Analysis of Evolution and Impact in the Context of Digital Transformation
Pages: 26-46
Published online: 30 Sep 2025
DOI: dx.doi.org/10.37945/cbr.2025.08.03
Statistics: views 21 / PDF DL 21 / PDF views 6
Financial accounting and reporting

Particularities Regarding Current Accounting and Financial Analysis in an Entity from the Forestry Sector
Pages: 47-56
Published online: 30 Sep 2025
DOI: dx.doi.org/10.37945/cbr.2025.08.04
Statistics: views 23 / PDF DL 29 / PDF views 17
Taxation

Fiscal-Budgetary Measures with Impact on the Social Health Insurance System Introduced by Law No. 141/2025
Pages: 57-68
Published online: 30 Sep 2025
DOI: dx.doi.org/10.37945/cbr.2025.08.05
Statistics: views 68 / PDF DL 384 / PDF views 36
Financial and performance management

The Impact of Gold Coin Investments on Portfolio Diversification and Risk Management in the Zimbabwean Financial Markets
Pages: 69-82
Published online: 30 Sep 2025
DOI: dx.doi.org/10.37945/cbr.2025.08.06
Statistics: views 4 / PDF DL 14 / PDF views 1
Finance

Digital Finance as a Catalyst for Financial Inclusion in Nigeria. A Critical Examination
Pages: 83-95
Published online: 30 Sep 2025
DOI: dx.doi.org/10.37945/cbr.2025.08.07
Statistics: views 12 / PDF DL 18 / PDF views 5