Facultatea de Ştiinţe Economice / Faculty of Economic Sciences

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Author: search.filters.author.Bogos (Calancea), EugeniaSubject: search.filters.subject.accounting

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    Elucidarea conexiunilor: explorarea relaţiei dintre contabilitatea creativă şi autorităţile de reglementare
    (CEP USM, 2023-07-24) Bogos (Calancea), Eugenia
    This article analyses the relationship between creative accounting practices and regulators, aiming to spot a light on the underlying factors that influence and shape this connection. Creative accounting refers to the deliberate manipulation of financial statements to portray a more favorable image of a company's performance, often at the price of transparency, accuracy and reliance. The article also describes the possible strategies which authorities, which are responsible for enforcing accounting standards and ensuring the integrity of financial reporting can apply in order to limit creative accouting.
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    Transformarea analizei financiare în contextul practicilor contabile moderne
    (CEP USM, 2024-09-20) Bogos (Calancea), Eugenia
    The 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.