This article emphasize how crucial managerial control and accounting are to managing material inventories, with a special focus on the ABC method of material classification and the challenges related to fuel management. ...

Social and medical insurance contributions represent essential obligations for employers, having a direct impact on employees' social security and companies' fiscal responsibilities. The study is based on an updated ...

Small and Medium Enterprises (SMEs) are essential for economic growth, innovation, and employment. However, they face significant challenges in accessing financing, particularly in emerging economies. This study explores ...

Аrtificial Intelligеncе (АI) is transforming thе accounting profession through automation, advanced data analytics, and intеlligent software. Тhis study еxamines the advantages and disadvantages of integrating АI into ...

Since the 1980s, entrepreneurs and small business owners have been crucial in driving economic growth. Their involvement is essential for sustainable development, and fostering entrepreneurship is an effective way to address ...

Fixed assets are vital to the strategic, financial, and operational domains of enterprises, especially within the dynamic economic environment of the Republic of Moldova. These assets represent a substantial portion of a ...

Ethics in accounting represents an essential element for transparency, integrity, credibility of financial reporting. The subject´s relevance has shown an upward trend in recent years, in the context of digitalization, ...

Provisions are essential in financial reporting, ensuring recognition and management of uncertain obligations. This study examines their role under National Accounting Standards (SNC), emphasizing financial stability, risk ...

This research paper summarizes the approaches used in creative accounting, focusing on the tools used. To address this issue, we have used a variety of materials, with a preference for accounting research and academic ...

Accounting calculations are vital for assessing the profitability of transactions, evaluating partner reliability, and ensuring a business's financial health . Accountants provide precise and reliable financial information ...