Information management and technology

Digitalisation as a Transformation Vector for the Accounting Profession in the New Global Economy — A Practical Approach

Maria Bursuc

Pages: 2-9

Published online: 30 Jan 2026

DOI: dx.doi.org/10.37945/cbr.2025.12.01

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Abstract | PDF (229.38 KB)

Financial and performance management

The Impact of Sociocultural and Sustainability Factors on the Financial Performance of Companies

Radu Ciobanu, Adriana Florina Popa

Pages: 10-17

Published online: 30 Jan 2026

DOI: dx.doi.org/10.37945/cbr.2025.12.02

Statistics: views 34 / PDF DL 29 / PDF views 14

Abstract | PDF (244.77 KB)

Financial and performance management

The Influence of PESTEL Factors on the Evolution of Financial Indicators Related to an Entity Under the Authority of the Local Council

Bogdan Cosmin Gomoi

Pages: 18-26

Published online: 30 Jan 2026

DOI: dx.doi.org/10.37945/cbr.2025.12.03

Statistics: views 21 / PDF DL 46 / PDF views 12

Abstract | PDF (242.43 KB)

Taxation

The Fiscal Predictability of the Romanian Business Environment, Quantified by Analysing the Legislative Instability and Economic Impact: A Descriptive-Analytical Approach

Ana Maria Litvinchevici, Antoanela Săvescu (Ițco), Veronica Grosu, Cristina Gabriela Cosmulese, Florin-Cornel Popovici

Pages: 27-40

Published online: 30 Jan 2026

DOI: dx.doi.org/10.37945/cbr.2025.12.04

Statistics: views 40 / PDF DL 54 / PDF views 21

Abstract | PDF (285.04 KB)

Taxation

Amendments Regarding Income Tax and Mandatory Social Contributions Made to the Fiscal Code by Law No. 239/2025 and GEO No. 89/2025

Lucian Cernușca

Pages: 41-51

Published online: 30 Jan 2026

DOI: dx.doi.org/10.37945/cbr.2025.12.05

Statistics: views 120 / PDF DL 1228 / PDF views 79

Abstract | PDF (248.80 KB)

Financial and performance management

Debtor Management and Financial Performance of Hardware SMEs in Mukono Municipality, Uganda

Isaac Peter Otai, Barbara Deborah Erima Birungi

Pages: 52-62

Published online: 30 Jan 2026

DOI: dx.doi.org/10.37945/cbr.2025.12.06

Statistics: views 12 / PDF DL 37 / PDF views 2

Abstract | PDF (259.79 KB)

Financial accounting and reporting

Assessing the Impact of Mobile Banking on Corporate Financial Reporting and Compliance

Thandiwe Changaira, Newman Wadesango

Pages: 63-80

Published online: 30 Jan 2026

DOI: dx.doi.org/10.37945/cbr.2025.12.07

Statistics: views 22 / PDF DL 42 / PDF views 7

Abstract | PDF (339.00 KB)