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 8, 2025

Cloud Accounting. Benchmarks Regarding the Bibliometric Analysis and Systematic Literature Review pp. 2-15

Claudia-Florina Botar

Controllers (Expert Accountants) and Technologies: Artificial Intelligence and Explainable Artificial Intelligence pp. 16-25

Luana Cosăcescu

Optimization and Control of the Procurement Flow: An Analysis of Evolution and Impact in the Context of Digital Transformation pp. 26-46

Ioana Mădălina Vlad, Georgiana-Iulia LAZEA (trifa), Teodora Maria Bunget and Andreea Maria Danu

Particularities Regarding Current Accounting and Financial Analysis in an Entity from the Forestry Sector pp. 47-56

Bogdan Cosmin Gomoi

Fiscal-Budgetary Measures with Impact on the Social Health Insurance System Introduced by Law No. 141/2025 pp. 57-68

Lucian Cernușca

The Impact of Gold Coin Investments on Portfolio Diversification and Risk Management in the Zimbabwean Financial Markets pp. 69-82

Simbarashe Brandon Matanhike, Newman Wadesango and Lovemore Sitsha

Digital Finance as a Catalyst for Financial Inclusion in Nigeria. A Critical Examination pp. 83-95

Wofai Mbang Edet, Sunday Otuya and Omogbai Godwin Ofeimun

Volume 6, issue 7, 2025

The Future of the Accounting Profession in the Context of the Digitalisation of Tax Administration pp. 2-8

Maria Bursuc

Challenges of Digitalising Controlling in a Holistic Managerial Framework pp. 9-18

Luana Cosăcescu

Accounting Analysis of Eligible Expenditure in Non-Refundable Funded Projects: Case Study Aquatim SA and the Sustainable Development Program 2021–2027 pp. 19-35

Meda Laura Moșiu and Georgiana-Iulia LAZEA (trifa)

Comparative Analysis of the Amendments to VAT Rates Under Law No. 141/2025. VAT Accounting and Tax Treatment pp. 36-45

Elena Stănciulescu

Particularities Regarding the Taxation of Cultural Workers pp. 46-56

Lucian Cernușca

Economic Policy Uncertainty, Foreign Investment and Capital Market Growth in Nigeria pp. 57-70

Rita Hiifan Akaa, Philip Terhemen Abachi, Isaiah Iortyom Udaah and Victor Ushahemba Ijirshar

Assessing the Impact of Transactional Taxes on the Financial Performance of Large-Scale Retailers pp. 71-84

T. Chapfugama, Newman Wadesango and Lovemore Sitsha

Volume 6, issue 6, 2025

History and Evolution of Sustainability Reporting: From Initiation to Standardized Practices pp. 2-10

Elena Stănciulescu

Particularities Regarding Provision Accounting pp. 11-19

Corina-Graziella Bâtcă-Dumitru

L’Oréal’s Implementation of Sustainability Principles and the Company’s Impact on the Global Market pp. 20-29

Daria-Alexia Popa, Mihaela-Valentina Teodorescu, Diana Davidescu and Pompei Mititean

Comparative Study on the Financial Diagnosis of Two German Retailers on the Romanian Market pp. 30-40

Bogdan Cosmin Gomoi

Income Taxation from Activity Provision in the Field of Medical/Dental Care pp. 41-53

Lucian Cernușca

Corporate Governance, Political Connection and Corporate Risk Disclosure: The Case of State-Owned Enterprises in Indonesia pp. 54-65

Anggita Langgeng Wijaya

Homepreneurship and Economic Wellbeing of Households: A Perspective Study of Selected Igbo Female Entrepreneurs in Ebonyi State pp. 66-78

Gilbert Ogechukwu Nworie and Fidelia N. Nworie

Volume 6, issue 5, 2025

Digital Public Accounting Needs Professional Representation: Arguments for a Dedicated Structure Within CECCAR pp. 2-6

Elena Alina Colbea

Issues Regarding Financial Assets pp. 7-14

Corina-Graziella Bâtcă-Dumitru

Accounting and Tax Treatment of Uncollected Receivables pp. 15-26

Lucian Cernușca

Accounting and Tax Treatment of Management and Consulting Expenses pp. 27-36

Delia David

Analytical Accounting and Accounting Information Regarding Operations Financed from Non-Reimbursable External Funds in Romania pp. 37-48

Irimie Emil Popa, Cristian Dogar and Gheorghe Fătăcean

Rules Regarding the Use of the REGES-ONLINE Application pp. 49-58

Elena Stănciulescu

Unveiling Transparency: The Transformative Role of Whistleblowing in Shaping Financial Reporting and Disclosure Practices pp. 59-72

Malvern Magundwani, Newman Wadesango and Lovemore Sitsha

Volume 6, issue 4, 2025

Analysis of the Economic Efficiency of an Energy Company pp. 2-13

Denis-Emilian Matei, Ștefan Micu and Pompei Mititean

Particularities Regarding Real Estate Investments pp. 14-22

Corina-Graziella Bâtcă-Dumitru

Analysis of the Main Financial and Stock Market Indicators of a Sports Equipment Manufacturing Company pp. 23-34

Bogdan Cosmin Gomoi

Tax Reductions Applicable to Corporate Income Tax in Romania pp. 35-43

Elena Stănciulescu

Tax Treatment of Income from Intellectual Property Rights pp. 44-53

Lucian Cernușca

Bankruptcy and What Cause It pp. 54-59

Maria VASILE (budui)

Transformational Leadership: The Key to Survival and Sustainability of Agrifood SMEs in Botswana? pp. 60-73

Gugulethu Ndebele and Akhabue A. Okharedia

Volume 6, issue 3, 2025

Corporate Governance and Sustainability in the Healthcare Industry. The Impact of Diversity and Transparency on Social and Environmental Performance pp. 2-14

Petrică-Dumitru Becheș

The Impact of Foreign Direct Investment on Economic Development pp. 15-27

David Rareș TITULEASA Costache and Pompei Mititean

Various Aspects Regarding the Accounting of Leases to the User Lessee According to IFRS 16 Leases pp. 28-40

Marian Săcărin

Accounting and Performance Management Particularities at a Business and Management Consulting Firm pp. 41-49

Bogdan Cosmin Gomoi

Accounting and Fiscal Treatment of Deductions and Perishables. Measures for Reducing Food Waste pp. 50-59

Elena Stănciulescu

Examples Regarding the Reporting in the Single Return of Tax Obligations Owed by Individuals pp. 60-72

Lucian Cernușca

Internal Controls and Financial Performance of Small and Medium Enterprises in Mbale City, Uganda pp. 73-82

Isaac Peter Otai and Barbra Deborah Erima Birungi

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