The evolution of accоunting sоftware has significantly impacted the management of financial and managerial processes within organizations. Initially, accоunting was done manually, requiring meticulоus recоrd-keeping and a ...

Digital currencies provide multiple opportunities for attractive businesses, offering investments and secure transactions through blockchain. Additionally, they can be owned and traded without restrictions on quantity or ...

The two main accounting systems are the single-entry and double-entry accounting systems that support the efficient management of a business. The purpose of this paper is to highlight the major differences between the ...

This article explores whether the digitization of primary accounting documents is a necessity of the modern era or a strategic option depending on the context. The digitization process involves converting physical documents ...

IFRS 17 has introduced a fundamental change in the way insurance companies recognise and measure contracts, with significant implications for financial sustainability. While the main purpose of IFRS 17 is to increase the ...

Computers and computing technology underwent unimaginable development in the second half of the last century, but all of this pales in comparison to what happened after the turn of the millennium. The 21st century, so far, ...

This study aims to explore the literature on the realization of Goal 10, Reduced inequality of Agenda 30, and the extent to which reducing inequality contributes to sustainable development in 27 countries in Europe. The ...

In the context of socio-economic challenges in the Republic of Moldova, the study of the impact of public expenditure management on human rights is particularly relevant, since the effectiveness of budget policy directly ...

This article analyzes the correlation between innovation and economic growth. This paper aims to analyze and explore how economies can successfully increase their capabilities through innovation policy. Innovation is ...

Corporate finance is continuously evolving, placing increased emphasis on various performance indicators. This research evaluates the financial performance of 60 healthcare companies listed on the S&P 500 index, using data ...