• Reconfigurarea mediului investiţional prin digitalizare 

  Macovei, Anamaria-Geanina; Cosmulese, Cristina Gabriela (SEP ASEM, 2025-04)

  Digitization of the global economy is profoundly redefining the European investment environment, influencing capital flows, location strategies and competitiveness dynamics. The aim of the paper is to analyze how digitalization ...
• Provocări etice privind utilizarea inteligenței artificiale în domeniul auditului intern 

  Cernovschi, Cristina-Raluca; Ciubotariu, Marius-Sorin; Mihaila, Svetlana (SEP ASEM, 2025-04)

  In the context of fast advancing technology, artificial intelligence is becoming an indispensable tool in the field of internal auditing to improve the quality of the audit report. However, the integration of intelligent ...
• Impactul globalizării asupra învățământului superior: experiențele Republicii Moldova și Japoniei 

  Frumusachi, Ludmila (SEP ASEM, 2025-04)

  Economic globalization has triggered profound transformations in higher education, creating the need to train specialists capable of meeting the demands of an interconnected and competitive global economy. The intensification ...
• Perfecționarea practicilor de predare a auditului financiar în instituțiile de învățământ superior 

  Lapițkaia, Liudmila (SEP ASEM, 2025-04)

  Currently, the scientific community is discussing the practical aspects of teaching students such a discipline as auditing. Many scientists believe that auditing is based on a philosophy etablished on logic. Therefore, ...
• Aspecte ale predării disciplinei “Contabilitatea persoanelor fizice – întreprinzători și profesioniști” 

  Cauș, Lidia (SEP ASEM, 2025-04)

  The efficient educational process requires university accounting training aligned with the needs of practical professional activity. The requirements for accounting education regarding the theoretical and practical skills ...
• Aspecte privind contabilitatea serviciilor turistice și hoteliere 

  Harea, Ruslan; Harea, Ruxanda (SEP ASEM, 2025-04)

  This study addresses the specific accounting aspects of tourism and hotel services, highlighting the challenges and practices applicable in the Republic of Moldova and the European Union. The research is based on comparative ...
• Adaptarea programelor de studii contabile la standardele internaționale de educație în audit 

  Iachimovschi, Anatolie (SEP ASEM, 2025-04)

  In the context of the globalization of the accounting profession, the alignment of university study programs with international education standards is an essential condition for the training of competitive specialists in ...
• Rolul învățării analizei economico-financiare a întreprinderii în contextul schimbărilor climatice 

  Chirilov, Nelea; Rencheci, Diana (SEP ASEM, 2025-04)

  The economic and financial analysis carried out in the context of climate change must allow the adoption of tactical and strategic decisions, and establish some financial forecasts that will be based primarily on data and ...
• Educația contabilă în contextul digitalizării sistemului bancar 

  Melnic, Georgeta (SEP ASEM, 2025-04)

  This paper analyses accounting education in the context of the digital transformation of the banking system, highlighting its impact on professional competencies, transparency, and institutional performance. Using qualitative ...
• Inovație în educația contabilă: integrarea analizei financiare avansate în formarea competențelor viitorilor specialiști 

  Bădicu, Galina; Mihaila, Svetlana ; Șoimu, Corneliu (SEP ASEM, 2025-04)

  Rapid changes in the economic environment and the expansion of digitalization require the adaptation of accounting education so that university training meets the current demands of the profession. The research examines ...
• Perspective privind adoptarea CSRD la nivelul companiilor din Romania și predispoziția acestora de a implementa practicile de raportare integrate 

  Sandulache, Ana-Maria; Ciubotariu, Marius-Sorin (SEP ASEM, 2025-04)

  Social and climate crises, economic instability, increasingly competitive capital markets, and the demands of stakeholder and regulatory reporting requirements are just some of the reasons why more and more companies are ...
• Rolul evaluării contabile în dezvoltarea competențelor decizionale la viitorii profesioniști contabili 

  Frunze, Rodica; Grigoroi, Lilia (SEP ASEM, 2025-04)

  In both academia and practice, there is a persistent gap between the theoretical, rule-based approach taught in academia and the practical application, dominated by professional judgment, uncertainty and the complexity of ...
• Educația contabilă în contextul instabilității fiscale: formarea competențelor pentru un mediu economic impredictibil 

  Săvescu (Ițco), Antoanela; Grosu, Veronica (SEP ASEM, 2025-04)

  This study examines how fiscal instability influences the requirements for professional accounting competencies within an economic context marked by legislative volatility. Methodologically, the research employs a documentary ...
• Competențele educaționale în promovarea sustenabilității: noi repere pentru contabilitatea managerială 

  Grabarovschi, Ludmila (2025-04)

  This research analyzes the impact of sustainable development on the educational process in higher education. The focus is on the specifics of teaching managerial accounting, a discipline that requires the integration of ...
• Advancing management accounting through integrated budgeting: an educational model for experiential production training 

  Bădicu, Galina; Mihaila, Anastasia (SEP ASEM, 2025-04)

  Accelerated industrial transformations and the advancing digitalization of production systems call for a renewed approach to teaching management accounting in higher education. In this context, budgeting is not merely a ...
• Riscurile financiare și impactul acestora asupra raportărilor financiare în contextul tehnologiilor de ma-chine learning 

  Racolciuc, Adina-Cosmina; Ciubotariu, Marius-Sorin; Ionescu, Bogdan-Stefan (SEP ASEM, 2025-04)

  In a European economic environment characterized by high volatility, financial uncertainty, and increasing demands for accounting transparency, the use of modern analytical tools to manage financial risks has become ...
• Aspecte noi privind predarea – învățarea disciplinei „Contabilitate financiară avansată” la ciclul II – masterat 

  Nederița, Alexandru (SEP ASEM, 2025-04)

  This study investigates the main aspects related to the teaching-learning of the discipline "Advanced Financial Accounting", which is necessary and important in the process of training specialists with master's degrees in ...
• Digitalizarea educației contabile: între competențe, calitate și capital intellectual 

  Siretean, Sorin Toderas; Popovici, Florin Cornel (SEP ASEM, 2025-04)

  The digital transformation of accounting education reshapes how competencies are formed, quality is ensured, and intellectual capital is generated within universities. This study explores how accounting education in Romania ...
• Competențele formatorilor pentru educația adulților în domeniul contabil-fiscal: realități și perspective 

  Caraman, Stela (SEP ASEM, 2025-04)

  Adult education in the field of accounting and finance represents a key pillar in the development of human capital and the strengthening of economic culture in the Republic of Moldova. In the context of economic transformations, ...
• Impactul inteligenței artificiale asupra procesului de predare-învățare a contabilității: de la asistent digital la instrument pedagogic 

  Țugulschi, Iuliana (2025-04)

  This article explores how artificial intelligence transforms accounting education by serving as both a digital assistant and an intelligent instructional tool. It identifies three key areas of integration: supporting ...

View more