European Journal of Accounting, Finance & Business

2013 - 2024

Current editor(s): Stefan cel Mare University of Suceava, West University of Timisoara

From "Stefan cel Mare" University of Suceava, Romania - Faculty of Economics and Public Administration, West University of Timisoara, Romania - Faculty of Economics and Business Administration
Contact information at EDIRC.
Bibliographic data for series maintained by Liviu Scutariu ( this e-mail address is bad, please contact ).

Access Statistics for this journal.
Is something missing from the series or not right? See the RePEc data check for the archive and series.

Volume 11, issue 3, 2023

THE ALGORITHM FOR RECOGNIZING THE RESULTS OF ESG-BEHAVIOR OF BUSINESS IN FINANCIAL REPORTING IN THE CONTEXT OF THE IMPERATIVE OF ITS TRANSITION TO THE SOCIO-ECONOMIC MODEL pp. 3-15

Irina Golochalova and Maria Cojocaru

THEORETICAL FOUNDATIONS AND CONCEPTUAL DELIMITATIONS OF ACCOUNTING POLICIES pp. 16-21

Vilena Tiè˜cenco, Galina Bä‚dicu and Cristina-Gabriela Cosmulese

BIBLIOMETRIC ANALYSIS REGARDING THE PHENOMENON OF ECONOMIC CRIME BETWEEN 1975 AND 2022 pp. 22-30

Marius-Sorin Ciubotariu and Adina-Cosmina Racolciuc

INTERNAL PUBLIC AUDIT – AN ANALYSIS OF THE ROMANIAN REALITY pp. 31-39

Constantin Strä‚puc and Elena Hlaciuc

THEMATIC RESEARCH ON ACCOUNTING ERROR AND ACCOUNTING FRAUD pp. 40-45

Cristina TIMOFTE (coca), Veronica Grosu, Dan-Andrei Coca and Nicoleta-Iulia POPESCU (bodea)

THE FISCAL APPROACH OF THE ENTREPRENEUR IN ROMANIA - BETWEEN LIMITED LIABILITY COMPANY AND AUTHORIZED NATURAL PERSON pp. 46-53

Lucia Morosan-Danila and Claudia-Elena Grigoras-Ichim

THE FIRM'S PERFORMANCE MEASUREMENT SYSTEM. DESCRIPTIVE AND BIBLIOMETRIC ANALYSIS pp. 65-72

Camelia-Cătălina Mihalciuc and Maria Grosu

OPTIMAL ASSESSMENT OF THE IMPACT OF INFLUENCING FACTORS ON THE FINANCIAL PERFORMANCE OF COMPANIES IN THE FERROUS METALLURGICAL INDUSTRY IN ROMANIA pp. 73-81

Mihaela Tulvinschi and Anamaria-Geanina Macovei

CULTURE ECONOMY & WEAPON pp. 82-86

M. Moses Antony Rajendran, Karthik Mohan and Alexandru-Mircea Nedelea

THE ENVIRONMENT - BETWEEN PROTECTION AND DECISION pp. 87-95

Gabriela-Liliana Cioban

INSIGHTS INTO THE UNIVERSE OF WORLD-CLASS MULTINATIONAL ENTERPRISES: A CROSS-SECTORAL FOCUS pp. 96-103

Rozalia Kicsi and Denisa Chifan

THE INFLUENCE OF FOREIGN ECONOMIC FACTORS ON THE PERFORMANCE OF TOUR OPERATORS IN ROMANIA pp. 104-111

Angelica BUBOI (danaila) and Cristina Gabriela Cosmulese

RECONSIDERING THE ECONOMIC VALUE ADDED ASSESSMENT METHOD IN THE PRACTICE OF SUSTAINABILITY ORIENTED BUSINESS ORGANIZATIONS - A BIBLIOMETRIC RESEARCH pp. 112-121

Mihaela Ionela Socoliuc

KNOWLEDGE MANAGEMENT RESEARCH AGENDA IN THE POST-INDUSTRIAL SOCIETY: SOME INSIGHTS INTO ITS INTELLECTUAL AND CONCEPTUAL DEVELOPMENTS pp. 122-136

Rozalia Kicsi, Aurel Burciu, Denisa Chifan, Beatrice Ipsalat and Iulia Burlac

THE INTERDEPENDENCE BETWEEN INFORMATION TECHNOLOGY AND THE DIGITAL ECONOMY pp. 137-144

Victor Cojocaru, Marian Socoliuc and Galina Bä‚dicu

THE EFFECTS OF COVID 19, THE ENERGY CRISIS AND THE RUSSIAN-UKRAINEAN WAR ON THE REAL ESTATE MARKET IN ROMANIA pp. 145-152

Elena Hlaciuc

THE SITUATION OF FIRMS IN FINANCIAL DIFFICULTY IN ROMANIA - A BRIEF INTROSPECTION pp. 153-163

Ana-Maria Bores

ANALYSIS OF FORMS OF EXOGENOUS FINANCING ACCESSED BY ROMANIAN COMPANIES pp. 164-175

Anisoara Apetri

ACCOUNTING FRAUD - A BIBLIOMETRIC ANALYSIS pp. 185-190

Alexandru Anichiti

THE EVOLUTION AND STRUCTURE OF PUBLIC EXPENDITURE IN THE LOCAL BUDGET OF SUCEAVA pp. 191-201

Cristinel Ichim

Volume 11, issue 2, 2023

NAVIGATING THE FUTURE WITH GENERAL AI IN ACCOUNTANCY pp. 1

Veronica Grosu

NEW PARADIGMS REGARDING ACCOUNTING AND TAXATION OF E-COMMERCE IN THE REPUBLIC OF MOLDOVA pp. 3-10

Andrei Jizdan, Svetlana Mihaila and Anatol Graur

METHODS OF CALCULATING ENERGY EFFICIENCY THROUGH ENERGY INTENSITY - ROMANIA pp. 11-19

Nela Steliac

THE IMPACT OF SMES ON ROMANIAN INDUSTRY DEVELOPMENT pp. 20-28

Marina Coban and Cristina Gabriela Cosmulese

OPTIMISATION OF ESTABLISHING REVENUES OF LOCAL BUDGETS pp. 29-34

Cristinel Ichim

APPROACHES REGARDING THE GENERAL PLANNING OF THE INTERNAL AUDIT ACTIVITY pp. 35-43

Lidia CauÈ™ and Diana Rencheci

APPROACHES TO TOURISM IN THE REPUBLIC OF MOLDOVA AND ESTIMATION OF THE ECONOMIC VALUE OF ENVIRONMENTAL RESOURCES IN NATURE-BASED TOURISM pp. 44-49

Galina Lușmanschi and Oxana Costetchi-Jușca

SUSTAINABILITY IN TURBULENT BUSINESS ENVIRONMENTS: FROM PHILOSOPHY TO PRACTICE pp. 50-60

Rozalia Kicsi and Denisa Chifan

The influence of the digital revolution on sustainable competitiveness. Case study for Eastern European countries pp. 61-67

Veronica Grosu, Ioana Andrioaia and Iulia-Maria Țîgînaș

ACCOUNTING, FINANCIAL AND TAX RISK MAPPING. A BIBLIOMETRIC APPROACH pp. 68-75

Cristina Timofte (Coca), Veronica Grosu, Dan-Andrei Coca, Nicoleta-Iulia Popescu (Bodea) and Simona-Maria Brînzaru

SOME CONSIDERATIONS ON MANAGEMENT ACCOUNTING WITHIN COMMERCIAL ENTITIES pp. 76-81

Andrei Jizdan and Anatol Graur

ACCOUNTING, FINANCIAL AND TAX RISK MAPPING. A BIBLIOMETRIC APPROACH pp. 82-88

Vilena Tișcenco, Veronica Grosu and Galina Bădicu

FEMALE ENTREPRENEURS IN MOROCCO: THE SELF STORY BEHIND THE RESILIENT ACTIONS pp. 89-93

Zakaria Aittaleb, Mounia EL Farouki, Hind Berrada and Sarah Najid

ASSESSING THE FINANCIAL SUSTAINABILITY OF ENERGY SECTOR IN ROMANIA UNDER CRISIS CONDITIONS pp. 94-99

Simona-Maria Brînzaru, Veronica Grosu, Sorinel-Toderaș Siretean, Cipriana Mihai and Ioana Andrioaia

USE THE ENTITY'S REVENUE ANALYSIS IN THE DECISION-MAKING PROCESS AND DEVELOPMENT STRATEGY pp. 100-109

Nicolai Jieri, Victor Cojocaru, Galina Bădicu and Svetlana Mihaila

REVENUE TRENDS IN HEALTHCARE FACILITIES IN THE POST-PANDEMIC ERA pp. 110-116

Sorinel ToderaÅŸ Siretean, Mihaela Tulvinschi and Anatol Melega

ECONOMETRIC MODEL ON THE EVOLUTION OF BITCOIN TRANSACTIONS pp. 118-128

Camelia-Cătălina Mihalciuc and Elena-Mădălina MÄ‚NÄ‚LÄ‚CHIOAE (feè˜tilä‚)

CONCEPTUAL APPROACHES IN THE EVOLUTION OF CORPORATE SOCIAL RESPONSIBILITY pp. 129-137

Marius-Sorin Ciubotariu and Ana-Maria Sandulachi

THE ROLE OF TAX OPTIMIZATION IN THE CURRENT ECONOMIC CONTEXT - A BIBLIOMETRIC AND META-ANALYSIS APPROACH pp. 138-150

Marian Socoliuc and Gabriela Brînzaru

THEORETICAL AND PRACTICAL CONSIDERATIONS REGARDING TAX PRESSURE AND ITS ROLE IN ENSURING THE SUSTAINABILITY OF THE STATE BUDGET- A CASE STUDY ON ROMANIA pp. 151-159

Ana-Maria Bores

THE INFLUENCE OF FINANCIAL CRISES ON THE AMERICAN AUTO INDUSTRY pp. 160-165

Anamaria-Geanina Macovei

THE ACCOUNTING PROFESSIONAL'S PERCEPTION OF THEIR ROLE IN COLLECTING AND COMMUNICATING ACCOUNTING INFORMATION IN DESIGNING THE SUSTAINABLE BUSINESS MODEL pp. 166-175

Elena Hlaciuc

EVALUATION OF THE PERFORMANCE AND RESILIENCE OF ECONOMIC ENTITIES BELONGING TO THE TRANSPORT SECTOR IN SUCEAVA COUNTY THROUGH THE PRISM OF FINANCIAL INDICATORS pp. 176-184

Irina Hanganu and Mihaela Ionela Socoliuc

ECONOMIC PERFORMANCE AND THE ROLE OF STRATEGIC ACCOUNTING IN EU COUNTRIES pp. 185-193

Camelia Baesu

24. COMPARATIVE ECONOMETRIC INSIGHTS INTO THE INFLUENCE OF INFLATION ON ECONOMIC GROWTH IN ROMANIA AND EUROPEAN UNION pp. 194-201

Irina-Stefana Cibotariu

Volume 11, issue 1, 2023

WHAT ARE ESG INDICATORS AND SRI INVESTMENTS pp. 1-3

Veronica Grosu

FINANCIAL-ACCOUNTING MODEL FOR TRANSFER PRICING BASED ON STANDARDISED ACCOUNTING POLICIES pp. 3-11

Lilia Grigoroi, Veronica Grosu and Anatol Melega

GENERAL ASPECTS REGARDING THE AUDITING OF PROJECTS WITH NONREIMBURSABLE FINANCING pp. 12-19

Lucia Morosan-Danila

EARNINGS PER SHARE – RELEVANT INDICATOR FOR MEASURING THE PERFORMANCE OF COMPANIES LISTED ON THE BUCHAREST STOCK EXCHANGE pp. 20-25

Maria Grosu and Camelia-Catalina Mihalciuc

ACCOUNTING TREATMENT OF DIRECT CONTRACT COSTS pp. 26-33

Angela Popovici

APPLICABILITY AND USEFULNESS OF THE BENCHMARKING TOOL IN BUSINESS PRACTICE pp. 34-44

Camelia-Catalina Mihalciuc and Diana Nicoreac

REGULATING CRYPTOGRAPHIC FINANCIAL INSTRUMENTS FROM INTENT TO EXECUTION pp. 45-52

Radu Bores and Ana-Maria Bores

CSR, SUSTAINABILITY STRATEGY AND COMPANY PERFORMANCE pp. 53-62

Liliana Scutaru

THEORETICAL APPROACH TO THE CONCEPTS OF ECONOMIC, ACCOUNTING AND MANAGERIAL PROFILE OF PRODUCTION SMEs pp. 63-71

Corina Petrescu, Veronica Grosu and Simona-Maria Brînzaru

THE QUALITY OF SERVICES PROMOTED BY THE ACCOUNTANCY PROFESSION IN THE AGE OF DIGITALISATION AND ORGANISATIONAL PERFORMANCE pp. 72-78

Mihaela Tulvinschi

INVENTORY COST FLOW ASSUMPTIONS AND LIMITATIONS OF LIFO: A CASE STUDY OF A MANUFACTURING FIRM IN ALBANI pp. 79-90

Kejsi Sulaj

OIL DEMAND AND WORLD OIL PRICE DEVELOPMENTS DURING ECONOMIC CRISIS, MACRO-ECONOMETRIC ANALYSIS pp. 91-100

Anamaria-Geanina Macovei

AN OUTLOOK OF FREIGHT ROAD TRANSPORT IN ROMANIA INDUSTRY pp. 101-108

Cristina Gabriela Cosmulese

INNOVATIVE APPROACHES FOR OPTIMIZING ANALYTICAL EVIDENCE AND MANAGING VALUE-ADDED TAX pp. 109-117

Anatol Graur, Ruslan Harea and Igor Melnic

SOME CONSIDERATIONS ON MANAGEMENT ACCOUNTING pp. 118-123

Andrei Jizdan and Anatol Graur

ACCOUNTING AND TAX TREATMENTS REGARDING THE INVENTORY OF ASSETS, EQUITY, AND LIABILITIES pp. 124-131

Angela Popovici and Lidia CauÈ™

DIGITIZATION OF THE ACCOUNTING PROFESSION - A BIBLIOMETRIC ANALYSIS pp. 132-138

Marian Socoliuc and Iulia-Maria Ţîgănaș

OPTIMISING EXPENDITURE IN HOSPITAL UNITS pp. 139-146

Sorinel Toderaş Siretean, Veronica Grosu, Anamaria-Geanina Macovei and Simona Maria Brînzaru

STRATEGIC ANALYSIS ON THE ORGANISATION OF PUBLIC ADMINISTRATION IN ROMANIA AND EU COUNTRIES pp. 147-154

Camelia Băeșu