Facultatea de Ştiinţe Economice / Faculty of Economic Sciences
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Item Elucidarea conexiunilor: explorarea relaţiei dintre contabilitatea creativă şi autorităţile de reglementare(CEP USM, 2023-07-24) Bogos (Calancea), EugeniaThis 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.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.Item CONTABILITATEA CREATIVĂ CA OBIECT AL AUDITULUI FINANCIAR, PRACTICI SPECIFICE DE EXERCITARE ALE ACESTUIA(CEP USM, 2021) 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 identification and mitigation of the creative accounting practices are the high quality audit procedures performed throughout the audit engagemen.Item NOŢIUNI GENERALE CU PRIVIRE LA CONTROLUL INDEPENDENT – AUDIT(CEP USM, 2013) Ulian, Galina; Caprian, Iulia; Djugostran, AnastasiaDefiniţia generală a unui audit este o evaluare a unei persoane, organizaţii, sistem, proces, întreprindere, proiect sau a tipului de produs. Termenul cel mai frecvent se referă la auditul în contabilitate, dar, de asemenea, concepte similare există în managementul de proiect, managementul calităţii, managementul apei şi al conservării energiei. Scopul unei evaluări este de a măsura ceva sau de a calcula o valoare pentru el. Deşi procesul de evaluare poate implica un audit de către un profesionist independent, scopul său este de a oferi mai degrabă o măsură consultativă decât de a-şi exprima o opinie cu privire la corectitudinea declaraţiilor sau la calitatea de performanţă.Ca o regulă generală, auditul ar trebui să fie întotdeauna o evaluare independentă, care va include un anumit grad de analiză cantitativă şi calitativă, întrucât o evaluare presupune o abordare consultativă mai independentă [2].Item РОЛЬ ОЦЕНКИ КАК ЭЛЕМЕНТА МЕТОДОЛОГИИ БУХГАЛТЕРСКОГО УЧЕТА В КОНТЕКСТЕ СОЦИАЛЬНО - ЭКОНОМИЧЕСКОЙ ПАРАДИГМЫ ФИНАНСОВОЙ ОТЧЕТНОСТИ(CEP USM, 2020) Голочалова, ИринаВ контексте реализации концепции устойчивой экономики обозначен переход к социально-экономической парадигме финансовой отчетности, и деятельность бизнес-единицы стала рассматриваться как трехкомпонентная система. Результат экономической деятельности представлен в финансовой отчетности бизнес-структуры, тогда как информация о воздействии на размер собственного капитала социальной и экологической составляющих в ней игнорируется, что противоречит требованию правдивого представления финансовой отчетности. В рамках данной проблемы и с целью ее нейтрализации автором выдвинуты две гипотезы: оценка как методологический процесс играет ключевую роль в социально-экономической парадигме финан совой отчетности;концепция оценки справедливой стоимости, как базовая тенденция МСФО, отвечает требованиям к полезности информации в новой парадигме финансовой отчетности. Обоснование гипотез исследования проводится автором на схеме: описание концептуальной платформы социально-экономической парадигмы бухгалтерского учета; анализ современной концепции оценки человеческого, социального, организационного(ЧСО) капитала; реализация методологии оценки ЧСО капитала в системе бухгалтерского учета.Item ÎNVĂȚĂMÂNTUL DE TOATE NIVELURILE – PRIORITATE NAȚIONALĂ A REPUBLICII MOLDOVA PENTRU CÂTEVA DECENII(Performantica, 2020) Patraș, MihaiThe present work exposes the structural analysis by matters of economists preparation in the high school inlsinstitutions after its liberalization and after "Bologna system" application. It is mentioned that besides some new possibilities of improvement, contemporary were introduced several new disciplines, which removed or decreased the hours for other traditional, but specially useful, disciplines,that contribute to the formation of the economist figure as such. It is shown the necessity of inventorying the situation, namely the substanti al reduction of the number of disciplines, excluding auxiliary or duplicating ones, and at the same time correspondingly increasing the time fund for the basic disciplines (Statistics, for example). It is also necessary to introduce new disciplines (like the Economy of the Republic of Moldova). This would contribute to the increase of the professionalism of the graduates and to the increased "demand" of them by the economic entities.