2. Articole
Permanent URI for this collectionhttps://msuir.usm.md/handle/123456789/25
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Item Succesul financiar al companiei: intersecția contabilității cu strategiile financiare inovative și managementul eficient(CEP USM, 2024) Bogos(Calancea), EugeniaIn the pursuit of financial success, businesses must navigate a complex landscape shaped by accounting principles, innovative financial strategies, and effective management techniques. This article explores the intersection of these critical components and their role in charting a path to prosperity. Through meticulous accounting practices, organizations gain insights into their financial health and make informed decisions. Innovative financial strategies drive growth and resilience, while effective management techniques ensure alignment with overarching business objectives. By integrating these pillars seamlessly, businesses can unlock opportunities, mitigate risks, and achieve sustainable success in today’s competitive environment.Item Methodological aspects of the optimization of the accounting model of the entities under the conditions of the venture activity(CEP USM, 2024-10-24) Ungureanu, VioricaThis study aims to explore the methodological aspects of optimizing the accounting model for entities engaged in venture activities, focusing on improving financial transparency and decision-making.Item Cloud accounting and artificial intelligence – essential partners for the accounting profession in the digital era(CEP USM, 2024-10-24) Gavrilaş, Natalia; Costeşchi-Juşca, Oxana; Bespalco, ElenaThis research is to analyze the impact of cloud accounting and artificial intelligence (AI) on the accounting profession in the context of the digital age. The study aims to investigate how the integration of these technologies is redefining accounting processes, increasing operational efficiency, facilitating data-driven decisions and contributing to the transition of accountants from transactional roles to strategic functions. At the same time, the research aims to identify the challenges and opportunities that companies encounter in adopting these technological solutions, as well as how the transformation influences compliance, security and scalability within financial operations.Item Transformarea analizei financiare în contextul practicilor contabile moderne(CEP USM, 2024-09-20) Bogos (Calancea), EugeniaThe transformation of financial analysis within modern accounting practices is a critical development in the financial landscape. This article explores the impact of digitalization and technological advancements on accounting, emphasizing the importance of modern accounting practices and the consequent evolution of financial analysis. By examining the integration of technologies such as artificial intelligence, cloud computing, and blockchain, we highlight how these innovations enhance efficiency, accuracy, and strategic decision-making. The findings illustrate that the shift towards automated, real-time financial analysis is not merely a trend but a necessity for organizations aiming to thrive in a competitive environment.Item CONTABILITATEA REZULTATELOR ÎN CONDIȚIILE ACTIVITĂȚII VENTURE(CEP USM, 2024-11-07) Ungureanu, VioricaAccounting for results in venture-type activities is a particularly dynamic and complex field, given the specific characteristics of this type of business. The article addresses the challenges and particularities of accounting in the context of venture capital investments. The main objectives of the paper are to identify and analyse the accounting methods of financial results in SMEs financed with venture capital, as well as to evaluate the impact of these methods on the strategic decisions of investors. To achieve these objectives, a mixed research methodology based on theoretical-scientific and empirical principles and analytical methods was used: analysis and synthesis of scientific literature documents, statistical methods; observation; induction and deduction, including analysis of specialised literature and case studies. The main findings indicate that rigorous and transparent accounting is essential for attracting and retaining investors. The importance of international financial reporting standards to ensure comparability and credibility of financial data was also highlighted. The conclusions emphasise the need for an accounting framework adapted to the specifics of venture activities, which supports the sustainable development of these businesses.Item INFORMATION TECHNOLOGIES IN PROFESSIONAL ACCOUNTING AND TAXATION WITHIN THE CONTEXT OF UKRAINE’S ECONOMIC DIGITALIZATION(CEP USM, 2023) Yatsko, Maksym; Levkulych, Viktoriia; Sheveria, YaroslavThe article substantiates and analyzes the digitalization of the Ukrainian economy in terms of the features of applying and using information technologies in professional activities related to accounting and taxation. The study aims to examine the digitization of professional activities within the domains of organizing accounting processes at enterprises and the workflow of employees in the fields of accounting and taxation, as stipulated by accounting standards. It also explores communication interactions at various levels of enterprise management, the enterprise’s interactions with the external environment, the production of business consulting for entrepreneurial activities in the realms of accounting and taxation, as well as the organization and execution of conventional enterprise business processes, such as supply, production, and sales. In conducting the study, the authors employed both inductive and deductive methods, along with methods of analysis and synthesis. The results obtained during the implementation of this study are expected to have a scientific and practical impact on enhancing and determining the prospects for the digitalization of the Ukrainian economy, specifically in the context of utilizing information technologies in professional activities related to accounting and taxation. The originality of this work lies in the suggestions for implementing the sanctions filter in the professional activities of accounting and taxation, as well as its integration into the official responsibilities of accounting personnel.Item CONTABILITATEA CREATIVĂ CA OBIECT AL AUDITULUI FINANCIAR, PRACTICI SPECIFICE DE EXERCITARE ALE ACESTUIA(CEP USM, 2021-04-22) Bagos (Calancea), EugeniaThis article aims to define the notion of creative accounting, alongside with the specific risks and consequences of usage of the creative accounting practices by the firms. There is also presented the actuality of the topic, the main reasons why accounting professionals may use these techniques, the double perspective of creative accounting and the main instruments that may be applied in order to mitigate the bad practices. One of the important role in identi- fication and mitigation of the creative accounting practices are the high quality audit procedures performed throughout the audit engagements.Item PERFORMANȚE INOVAȚIONALE ÎN PRACTICA PROFESIEI CONTABILE ÎN REPUBLICA MOLDOVA(CEP USM, 2022) Ungureanu, VioricaScience is determined by innovation, and accounting is no exception. The professional reasoning in organizing the accounting activity within each entity in any field of the national economy, presupposes the implementation of technologies, innovations and the application of National Accounting Standards, IAS / IFRS, which can be influenced by taxation, level of experience, the quality of financial audit, as well as the attitude towards risk. The slowdown in the implementation of technologies and standards in the case of the Republic of Moldova has been influenced by the complexity of the adoption and implementation of IAS / IFRS, the imbalance of internal versus external beneficiaries, and the costs of implementing advanced technologies or innovations. The influence of factors (bureaucracy, formalism and professionalism) on the supervisory bodies of the Republic of Moldova has contributed to the slowdown in the full adoption of IAS / IFRS and innovations or technologies. The required direction at the moment is the digital domain, entities transiting from physical work in the office to the remote one, and which requires the moment of transition to the online environment of tools necessary for connection through technologies, to ensure data protection and to protect against cyber attacks. In this context, the emergence of several venture capital firms is possible. Every innovative idea needs to be reflected in Accounting Reports and Balance Sheets, for these reasons accounting is bound to crystallize truthful and current information, based on fair and true value.Item НЕКОТОРЫЕ МЕТОДОЛОГИЧЕСКИЕ АСПЕКТЫ БУХГАЛТЕРСКОГО УЧЕТА ИСПОЛНЕНИЯ ДОГОВОРОВ КОНЦЕССИИ(CEP USM, 2022) Маслова, Татьяна;Начало 20-го столетия характеризуется возникновением особой формы взаимодействия бизнеса и власти, обусловленного переходом на новый экономический уклад. Данный вид взаимодействия получил название государственночастное партнерство, одной из форм которого является договор концессии. В основу этого договора положено использование ассоциированной собственности: частной и государственной, что требует разработки и использования специальной методики бухгалтерского учета его исполнения. Методология бухгалтерского учета договоров концессии стала обсуждаться относительно недавно. Поскольку данная тема в научной литературе освещена недостаточно, в данной статье: 1) выявлены характерные особенности концессионного договора; 2) раскрыты юридические и экономические аспекты его признания; 3) рассмотрены общие подходы бухгалтерского учета операций по концессионным договорам; 4) проведен сравнительный анализ методологии учета данных операций в соответствии с МСФО и НСБУ.Item ВВЕДЕНИЕ В МЕТОДОЛОГИЮ УЧЕТА ДОГОВОРОВ КОНЦЕССИИ(CEP USM, 2021) Маслова, ТатьянаThe accounting methodology for concession agreements of Moldovan economic agents has been raised relatively recently. Taking into account that this topic is not covered enough in the existing scientific literature, the article highlights the characteristic features of the concession agreement, as one of the most relevant forms of public-private partnership, considers their legal and economic aspects in terms of execution and reflection of the transaction in accounting. The general approaches to accounting for operations under concession agreements are considered, a comparative analysis of the methodology for accounting for these operations in accordance with IFRS and NAS. An attempt is made to highlight the methods of assessing assets arising in the process of executing concession agreements in order to create the possibility of choosing the most convenient model.