Provocările contabilității în viziunea tinerilor cercetători, editia VII最新文献_第7页

The impact of artificial intelligence on the accounting profession 人工智能对会计行业的影响

Provocările contabilității în viziunea tinerilor cercetători, editia VII Pub Date : 2023-06-01 DOI: 10.53486/issc2023.29

Natalia Cotirsau

引用次数: 2

Organisms involved in accounting harmonization at the international level 参与国际一级会计协调的组织

Provocările contabilității în viziunea tinerilor cercetători, editia VII Pub Date : 2023-06-01 DOI: 10.53486/issc2023.56

Ala Braga

引用次数: 0

Some accounting and tax aspects regarding the import of services in the Republic of Moldova 关于在摩尔多瓦共和国进口服务的一些会计和税务方面

Provocările contabilității în viziunea tinerilor cercetători, editia VII Pub Date : 2023-06-01 DOI: 10.53486/issc2023.30

Cristina Berbeca

引用次数: 0

Practical aspects of accounting for personnel settlements in the context of digitalization of information processes 信息处理数字化背景下人员结算会计的实践方面

Provocările contabilității în viziunea tinerilor cercetători, editia VII Pub Date : 2023-06-01 DOI: 10.53486/issc2023.39

Mihaela Dumanschi

{"title":"Practical aspects of accounting for personnel settlements in the context of digitalization of information processes","authors":"Mihaela Dumanschi","doi":"10.53486/issc2023.39","DOIUrl":"https://doi.org/10.53486/issc2023.39","url":null,"abstract":"Today, the crucial importance of information in economic and social development is universally recognized. To be useful in any field of activity, information must be collected, stored, processed, and transmitted to those who need it. In this sense, information technologies play an essential role and have made impressive progress in recent decades, causing significant transformations at the societal, organizational, and individual levels. One area where the use of information technologies has become increasingly important is accounting. As well as accounting is a vital function for any organization, which involves keeping track of financial transactions and ensuring that financial records are accurate and up-to-date it is of paramount importance to keep pace with the changing business environment and evolving regulatory requirements, so accounting professionals have turned to technology solutions to improve the speed, accuracy, and reliability of their work. Overall, the integration of technology in accounting has allowed organizations to improve their financial management, reduce the risk of errors and fraud, and stay up-to-date with regulatory requirements. As the pace of technological innovation continues to accelerate, accounting professionals will likely continue to rely on technology solutions to streamline their work and provide more accurate and timely financial information.","PeriodicalId":338840,"journal":{"name":"Provocările contabilității în viziunea tinerilor cercetători, editia VII","volume":"56 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121616690","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Challenges of social and environmental issues of companies operating in the energy industry 能源行业公司面临的社会和环境问题的挑战

Provocările contabilității în viziunea tinerilor cercetători, editia VII Pub Date : 2023-06-01 DOI: 10.53486/issc2023.10

Andreea I Dinu, Elena Raluca Lupu, Alina Negrus-Costin

{"title":"Challenges of social and environmental issues of companies operating in the energy industry","authors":"Andreea I Dinu, Elena Raluca Lupu, Alina Negrus-Costin","doi":"10.53486/issc2023.10","DOIUrl":"https://doi.org/10.53486/issc2023.10","url":null,"abstract":"The EU Directive 2014/95/EU requires large companies, including those in the energy sector, to disclose non-financial information, such as environmental, social, and governance (ESG) issues, in their annual reports. This has led many energy companies to integrate sustainability and ESG reporting into their overall corporate reporting. However, complying with the directive can present both challenges and opportunities for energy companies. This document aims to analyse the impact of integrated reporting on the value relevance of European energy companies. To accomplish this, we analysed three of the most significant companies in the energy sector: Haliburton, Schlumberger, and Baker Hughes. In their annual reports for the year 2021, each company applied European Directive 2014/95/EU. During the analysis, we paid close attention to the additional information regarding economic, environmental, and social issues. Particular attention was paid to the relationship between financial and non-financial information. In addition to the current condition, we focused on and evaluated the communicated future plans and visions for development in the areas listed below. Due to the application of content analysis, it was possible to assess the corporations using an evaluation matrix. Consequently, we evaluated the information contained in the reports and determined a quantifiable overall result.","PeriodicalId":338840,"journal":{"name":"Provocările contabilității în viziunea tinerilor cercetători, editia VII","volume":"87 1-3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116765882","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0