CECCAR Business Review

2020 - 2025

Current editor(s): Robert-Aurelian ȘOVA

From Body of Expert and Licensed Accountants of Romania (CECCAR)
Bibliographic data for series maintained by Radu CIOBANU ().

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Volume 6, issue 2, 2025

Competitiveness and Sustainability in Smithian Economic Thinking pp. 2-7

Mircea Cricovean

Comparative Analysis of Non-Financial Reporting of Companies Listed on the Bucharest Stock Exchange, BET and BETAeRO Indices pp. 8-15

Ionel-Alin Ienciu, Nicoleta-Maria Ienciu, Viorel-Gabriel Raita and Marius Ioan Mihuț

Budgetary Management of Supplies pp. 16-28

Corina-Graziella Bâtcă-Dumitru, Daniela-Nicoleta Sahlian and Cleopatra Șendroiu

Debt Management at an Entity from the Motor Vehicles Parts and Accessories Manufacturing Sector pp. 29-38

Bogdan Cosmin Gomoi

Single Return for 2025 pp. 39-49

Lucian Cernușca

Tickets for Household Activities – A Form of Remuneration for Household Providers pp. 50-58

Elena Stănciulescu

Corporate Governance and Performance. Insights from a Bibliometric Perspective for an Emerging Country pp. 59-77

Petrică-Dumitru Becheș and Flavia Gabriela Anghel

Volume 6, issue 1, 2025

The Role of the Accounting Profession in Sustainable Business Development: Financial, Social and Environmental Dimensions pp. 2-8

Codruța Daniela Pavel, Aura Emanuela Domil and Alin Emanuel Artene

Human Capital Reporting in Romania: An Analysis of the Top 10 Companies Listed on BVB, BET Index pp. 9-15

Nicoleta-Maria Ienciu, Ionel-Alin Ienciu and Mugurel Gabriel Sorin Pop

Budgetary Management of Investments pp. 16-26

Corina-Graziella Bâtcă-Dumitru, Daniela-Nicoleta Sahlian and Cleopatra Șendroiu

Analysis of Profitability and Resource Management at the Level of Three European Motor Vehicle Manufacturers pp. 27-36

Bogdan Cosmin Gomoi

Reporting in the Single Return of Income from Independent Activities Obtained in 2024 by Natural Persons pp. 37-48

Lucian Cernușca

Forms, Methods and Tools for Conducting Tax Control pp. 49-58

Elena Stănciulescu

Young People’s Financial Preferences: The Impact of Loan and Deposit Interest Rates on Borrowing and Saving Behaviors pp. 59-72

Monica-Gabriela Perjescu and Pompei Mititean

Volume 5, issue 12, 2025

Development of Accounting Through Automation and Artificial Intelligence pp. 2-8

Claudiu Brândaș and Ioan Minda

Practical Issues Related to Accounting for Employee Benefits in the Form of Shares or Stock Options pp. 9-19

Marian Săcărin

Keeping and Archiving Financial Statements, Accounting Records, and Finance and Accounting Documents pp. 20-27

Elena Stănciulescu

Comparative Study on the Harmonization of Resource- Utilization in the Case of Three Companies in the European Automotive Industry pp. 28-38

Bogdan Cosmin Gomoi

Unfair Terms and Unpredictability in the Insurance Contract pp. 39-45

Ioana Nely Militaru

Accounting and Tax Regime of Income Obtained from Renting Real Estate in 2025 pp. 46-58

Lucian Cernușca

Navigating Hyperinflation: The Role of Accounting Information in Enhancing Value Relevance in Emerging Economies pp. 59-72

Newman Wadesango and Panashe Hillary Nyakuya

Volume 5, issue 11, 2024

The Strategic Role of Accountants in Promoting Sustainability: An Integrated Approach for Competitive Advantage pp. 2-10

Florinel Marian Sgârdea, Liviu Marian Matac, Maria Bolboceanu and Paul-Tiberius Coman

Effects of Adopting and Adapting Artificial Intelligence-Based Technologies on an ERP IT System pp. 11-18

Viorel Costin Banța, Raluca Florentina Crețu and Gabriel Ilie Staicu

Determining and Interpreting the Key Financial Indicators in an Audiovisual Organization pp. 19-28

Bogdan Cosmin Gomoi

Insurance Intermediaries pp. 29-35

Ioana Nely Militaru

Clarifications on the Taxation of Micro-enterprises’ Income in the Context of the Amendment to the Methodological Norms for the Application of the Fiscal Code pp. 36-46

Lucian Cernușca

Standard Audit File for Tax – SAF-T pp. 47-57

Elena Stănciulescu

Implementation of Pension Funds Survival Strategies in a Hyperinflationary Economy. A Case of Pepukai Assurance Company pp. 58-73

Munashe T. Ziyambi and Newman Wadesango

Volume 5, issue 10, 2024

The Role of Expert Accountants in Ensuring Regulatory Compliance with Corporate Sustainability Reporting in the European Union pp. 2-6

Liviu Marian Matac, Florentina Pantazi, Paul-Tiberius Coman and Maria Bolboceanu

The Impact of “Troubled Times” on Economic and Financial Legislation in Romania pp. 7-17

Claudia-Florina Botar

Romania’s Circular Economy Strategy, Challenges for the Accountancy Profession pp. 18-27

Elena Stănciulescu, Mihai Vuță and Maria Teodora Vuță

Financial Management and Analysis Features at Operating Cycle Level pp. 28-40

Bogdan Cosmin Gomoi

Redirecting Amounts from Tax Owed by Companies for Sponsorships pp. 41-49

Lucian Cernușca

Assessing the Influence of Green Accounting Practices on Mining Companies’ Financial Outcomes pp. 50-63

Mary Phiri and Newman Wadesango

The Influence of Income Tax Law on the Relationship Between Demographic Factors and Income Tax Compliance in Uganda pp. 64-73

Isaac Peter Otai

Volume 5, issue 9, 2024

Theoretical and Practical Aspects Regarding the Accounting Treatment of Brands/Marks as Intangible Assets pp. 2-10

Cristina Nicolaescu and Monica Veress

Financial Management of a Company in the Pharmaceutical Sector pp. 11-24

Bogdan Cosmin Gomoi

Considerations Regarding the Conclusion of the Insurance Contract by Electronic Means, Remotely, and Through Intermediaries pp. 25-32

Ioana Nely Militaru

RO e-VAT, the IT System of National Strategic Interest for Combating Tax Evasion and Fraud pp. 33-38

Elena Stănciulescu

Luxury Tax and Wealth Tax – Between Transparency and Sustainability of the Tax System pp. 39-48

Daniela-Nicoleta Sahlian, Silviu Cornel Chiriac, Radu Ciobanu and Maria Teodora Vuță

The Nexus of Quality of the e-Tax System, Taxpayers’ Attitude, Multiple Mediators, and Tax Compliance Behaviour: A Theoretical Paper pp. 49-64

Faustine Juma Masunga

Perception of the Importance of Internal Audit Effectiveness and Its Impact on Organizational Performance in Public Enterprises: Empirical Evidence from Morocco pp. 65-81

Kawtar Benkirane and Khadija Benazzi

Volume 5, issue 8, 2024

Training Accountants to Ensure a Sustainable Future. Evaluating the Integration of Knowledge and Skills Needed for Sustainability Reporting in Education pp. 2-11

Nicolae Bobițan and Diana Dumitrescu

Digital Debt – The Breach with Unpredictable Effects in the Management of the Accounting Expertise Office pp. 12-21

Luana Cosăcescu

The Main General and Special Rules Related to the Conclusion of the Insurance Contract pp. 22-30

Ioana Nely Militaru

Travel Allowances and Benefits under the Mobility Clause. Their Tax Treatment pp. 31-39

Elena Stănciulescu

Determinants of the Effective Tax Rate pp. 40-45

Radu Ciobanu, Adriana Florina Popa and Daniela-Nicoleta Sahlian

Declarative and Payment Obligations for Social Health Insurance Contribution on Income from Independent Activities Carried Out by Natural Persons pp. 46-55

Lucian Cernușca

AI in Accounting: Insights from a Bibliometric Analysis pp. 56-71

Ani Stoykova

Volume 5, issue 7, 2024

Sustainability Reporting and the Impact on Accounting Education pp. 1-5

Robert-Aurelian Șova and Adriana Florina Popa

Particularities of Accounting and of Valuating the Financial Reporting Informational Content for a Fitness Center pp. 6-17

Bogdan Cosmin Gomoi

The Elements of the Insurance Contract pp. 18-26

Ioana Nely Militaru

Offences Removed from the Scope of the Prevention Law pp. 27-35

Elena Stănciulescu

Bibliometric Analysis of Cloud Accounting Phenomenon (II) pp. 36-50

Claudia-Florina Botar

How Do Listed Romanian Companies Comply with or Explain Good Corporate Governance Guidelines? pp. 51-61

Marius Eugen Rogoz and Dragoș Andrei Stoica

Effectiveness of Auditor’s Report as a Medium of Communication to Reduce the Level of the Audit Expectation Gap of Amon Chartered Accountants pp. 62-73

Newman Wadesango, Nasoma David and Lovemore Sitsha

Volume 5, issue 6, 2024

How Do Listed Romanian Companies Comply with or Explain Good Corporate Governance Guidelines? pp. 1-10

Marius Eugen Rogoz and Dragoș Andrei Stoica

The Influence of Audit, an Important Component of Corporate Governance, on the Companies’ Performance in the Energy Sector pp. 11-22

Daniel Ceguș, Anda Gheorghiu and Florentina Neamțu

The Supply Contract pp. 23-29

Ioana Nely Militaru

Declarative and Payment Obligations Regarding the Taxation of Income from Independent Activities Carried Out Under Sports Activity Contracts pp. 30-40

Lucian Cernușca

Bibliometric Analysis of Cloud Accounting Phenomenon (I) pp. 41-53

Claudia-Florina Botar

Macroeconomic Prospects for Public Finance Management Sustainability: An Econometric Approach for Debt in Central and Eastern European Countries pp. 54-67

Cecilia Ciocîrlan, Bianca Roxana SALAGEANU (șoldan), Andreea Stancea and Victor Ciuciuc

The Impact of Leadership Structure Characteristics on Performance Indicators within the Technology Sector of S&P 500 Component Companies pp. 68-76

Ana-Gabriela Rusu

Volume 5, issue 5, 2024

The Pandemic Wave’s Legal Effects on Entrepreneurship in Romania. A Compilation from Midway through the Global Health Crisis (II) pp. 1-12

Claudia-Florina Botar

The Impact of Leadership Structure Characteristics on Performance Indicators within the Technology Sector of S&P 500 Component Companies pp. 13-21

Ana-Gabriela Rusu

Sustainability in the Digital Age: The Impact of Social Performance on the Profitability of Cyber Companies pp. 22-31

Victor Emanuel Ciuciuc, Maria-Manuela Catrina, Paul Ștefan Markovits and Pompei Mititean

Sustainability Reporting. The Romanian Sustainability Code pp. 32-41

Elena Stănciulescu

Analysis of the Financial Structure and of the Financing Structure within a Car Manufacturing Company pp. 42-50

Bogdan Cosmin Gomoi

Revolutionising Trade: Exploring how Innovation in Selected African Countries Shapes Economic Relations with Key Regions pp. 51-70

Victor Ijirshar, Isa Jibrin Okpe, Jerome Terhemba Andohol, Philip Terhemen Abachi and Solomon Gbaka

Effect of Audit Market Concentration on Pricing and Audit Quality. Evidence from an Emerging Economy pp. 71-80

Sunday Otuya

Volume 5, issue 4, 2024

The Pandemic Wave’s Legal Effects on Entrepreneurship in Romania. A Compilation from Midway Through the Global Health Crisis (I) pp. 1-14

Claudia-Florina Botar

E-Commerce Activities Carried Out by Natural Persons. Accounting and Tax Treatment pp. 15-26

Elena Stănciulescu

The Analysis of the Financial Indicators at the Level of an Entity in the Automotive Products Sector pp. 27-35

Bogdan Cosmin Gomoi

Comparative Analysis of the Notion of Related Enterprise by Reference to the Old and New Legislative Provisions Applicable to Micro-Enterprises pp. 36-47

Mirela Păunescu

New Developments in the Taxation of the Income from Independent Activities for Which the Net Income is Determined on a Real Basis pp. 48-55

Lucian Cernușca

Ethical Dilemmas in Digital Accounting: A Comprehensive Literature Review pp. 56-67

Adrian Groșanu, Melinda-Timea Fülöp and Nicolae Măgdaș

The Influence of Corporate Governance Index and Related-Party Transactions on Company Value with Political Connections as a Moderation Variable: The Case of State-Owned Companies on the Indonesia Stock Exchange pp. 68-79

Ima Widha Ratnasari, Gede Adi Yuniarta and Desak Nyoman Sri Werastuti

Volume 5, issue 3, 2024

Bibliometric Analysis of Cloud Accounting Phenomenon (II) pp. 1-15

Claudia-Florina Botar

Forensic Accounting: The Emergence and Evolution of a Profession pp. 16-24

Nicolae Bobițan and Diana Dumitrescu

Comparative Study on the Analysis of the Main Financial Indicators in Production, Trade and Services Activities pp. 25-34

Bogdan Cosmin Gomoi

RO e-Transport National System pp. 35-41

Elena Stănciulescu

Aspects Regarding the Related Enterprises pp. 42-49

Lucian Cernușca

Rules for the Transition from the Income Taxation System of Micro-Enterprises to the Profit Tax pp. 50-61

Diana-Gabriela Pohață

Understanding the Role of Corporate Governance in Driving Sustainability in Europe pp. 62-73

Pompei Mititean and Mihai-Alexandru Ghigiu

Volume 5, issue 2, 2024

Bibliometric Analysis of Cloud Accounting Phenomenon (I) pp. 1-13

Claudia-Florina Botar

Is There a Correlation Between the Level of Education and Economic Growth in a State? pp. 14-22

Radu Ciobanu, Adriana Florina Popa and Daniela-Nicoleta Sahlian

Forensic Accounting, a Viable Solution for Economic Security pp. 23-28

Ioan Minda

Guarantee-Return System for Nonreusable Primary Packaging pp. 29-37

Elena Stănciulescu

Analysis of the Main Groups of Financial Indicators at the Level of an Entity in the Gambling Field pp. 38-47

Bogdan Cosmin Gomoi

Taxing the Incomes Obtained by Expert Accountants and Licensed Accountants Within Their Own Accounting Offices pp. 48-57

Lucian Cernușca

Revenue Sources in the Budgets of Public Higher Education Institutions. An Empirical Examination of Financial and Non-Financial Performance Criteria pp. 58-73

Oana Chirica and Mihai-Alexandru Ghigiu

Volume 5, issue 1, 2024

Methods of Fraud and Tax Evasion by Breaching the Accounting and Fiscal Rules – Jurisprudence pp. 2-10

Adriana Florina Popa and Gabriel Viorel Raita

Theoretical and Practical Considerations Regarding the Accounting and Tax Treatment of Factoring Operations in Romania pp. 11-16

Delia David, Eugen Deliman, Marius F. Drăgănescu and Andrea Ondreiov

Diagnosis of Financial Position and Performances in the Context of Manufacturing with Local Characteristics pp. 17-30

Bogdan Cosmin Gomoi

Single Return Corresponding to 2024 pp. 31-42

Lucian Cernușca

Non-Taxable Salary Benefits Granted to Employees in 2024 pp. 43-48

Elena Stănciulescu

The Relationship Between Tax Pressure and Economic Crime pp. 49-58

Gabriela ANGHEL (constantin) and Cristina-Elena POENARU (florea)

Impact of Security Threats on Investment in Nigeria pp. 59-72

Isa Jibrin Okpe, Victor Ijirshar, Amina Shehu Ibrahim and Samuel Igwe Ogoda