Information management and technology

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

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

Statistics: views 20 / PDF DL 20 / PDF views 9

Abstract | PDF (314.51 KB)

Information management and technology

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

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

Statistics: views 25 / PDF DL 24 / PDF views 7

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

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

Statistics: views 21 / PDF DL 21 / PDF views 6

Abstract | PDF (455.33 KB)

Financial accounting and reporting

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

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

Statistics: views 23 / PDF DL 29 / PDF views 17

Abstract | PDF (255.78 KB)

Taxation

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

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

Statistics: views 68 / PDF DL 384 / PDF views 36

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

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

Statistics: views 4 / PDF DL 14 / PDF views 1

Abstract | PDF (317.98 KB)

Finance

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

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

Statistics: views 12 / PDF DL 18 / PDF views 5

Abstract | PDF (290.51 KB)


This website uses cookies to analyze the traffic and to improve the browsing experience. The cookies of third party companies / services placed on this site (Google Analytics, Facebook, Twitter, Disqus) are included here. By continuing to use this website, you agree to the storage of all cookies on your device.