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Study and Synthesis of Concepts and Practices of Resistance to Organizational Change
Full text linkȘENDREA, Mariana. Studiul și sinteza unor concepte și practici de rezistență la schimbările organizaționale = Study and Synthesis of Concepts and Practices of Resistance to Organizational Change. Economica. 2023, nr. 1(123), pp. 45-55. ISSN 1810-9136.În cadrul prezentului articol este analizat, din punct de vedere teoretic și practic, fenomenul rezistenței la schimbările organizaționale. Perceperea incorectă a rolului schimbării condiționează reacții negative față de nou, fapt ce împiedică organizațiile să reacționeze prompt la diverse provocări și oportunități, să fie flexibile, adaptive, inovative. Rezistența la schimbare este strâns legată de individualitatea fiecăruia, dar și de valorile promovate în cadrul companiei. Cauzele rezistenței la schimbare sunt firești, explicabile și se manifestă diferit, în dependență de companie și tipul de schimbare ales, iar pentru o mai bună înțelegere a fenomenului este necesară analiza acestuia, pentru a selecta cele mai bune metode de depășire a opunerii. Un rol major în eliminarea rezistenței la schimbare îl au managerii companiei și echipa responsabilă de implementare, în special, comunicarea acestora cu personalul. CZU: 005.7:005.332.3; JEL: D21, M10; DOI: https://doi.org/10.53486/econ.2023.123.045 ************************************************************************************************************************************* The phenomenon of employee resistance to organizational change is examined in the present article from both, theoretical and practical point of view. Incorrect perception of the role of change determines negative reactions to the new, which prevents organizations from reacting promptly to various challenges and opportunities, from being flexible, adaptive, innovative. The causes of resistance to change are natural, explainable and manifest differently, depending on the company and the type of change chosen, and for a better understanding of the phenomenon it is necessary to analyse it, to select the best methods of overcoming the opposition. A major role in eliminating the resistance to change is played by the company managers and the implementation team, especially their communication with the staff. CZU: 005.7:005.332.3; JEL: D21, M10; DOI: https://doi.org/10.53486/econ.2023.123.04
The Interdependence of Cost-Type Accounting Information and the Decision-Making Process
Full text linkBARAC, Cătălina. Interdependența informației contabile de tip cost și procesul decizional = The Interdependence of Cost-Type Accounting Information and the Decision-Making Process. Coord. șt.: MIHAILA, Svetlana. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: Conf. şt. intern. studenţească, ISSC 2022: Culegere de articole ştiinţifice, Ed. a 7-a, 9-10 martie 2023. Chişinău: ASEM, 2023, pp. 67-73. ISBN 978-9975-147-93-4 (PDF).The complexity of economic activities in the conditions of the market economy, determines the increase in the role of economic-financial information for the purpose of adopting decisions within the entities. Thus, the importance of accounting has increased significantly in the last decades, the decision-making process representing one of the most important activities of the entity. This paper aims to argue the relevance of cost information in the decision-making process at the entity level, based on the theoretical and qualitative approach, as well as the methods inherent in the research, bibliographic, bibliometric analysis, the method of comparison, synthesis and others. Likewise, based on the bibliometric analysis, research trends and directions were highlighted in relation to the issue studied at the national level, repeatedly demonstrating the relevance and importance of the studied theme. CZU: 657.478; JEL: M40, M41; DOI: https://doi.org/10.53486/issc2023.0
Organisms Involved in Accounting Hormonization at the International Level
Full text linkBRAGA, Ala. Organisme implicate în armonizarea contabilă la nivel internațional = Organisms Involved in Accounting Hormonization at the International Level. Coordonator șt.: MELNIC, Georgeta. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: Conf. şt. intern. studenţească, ISSC 2023: Culegere de articole ştiinţifice, Ed. a 7-a, 9-10 martie 2023. Chişinău: ASEM, 2023, pp. 425-428. ISBN 978-9975-147-93-4 (PDF).This article examines the accounting harmonization process but also the organizations involved in this process at the international level. Analyze the proposed goals and objectives of these organizations in order to create a common accounting language that everyone can understand. CZU: 06.047:657.1; JEL: M40, M41, O19; DOI: https://doi.org/10.53486/issc2023.5
Features of Accounting in Trade
Full text linkЛИСКУ, Кристина, УЗУН, Ирина. Особенности ведения бухгалтерского учёта в торговле = Features of Accounting in Trade. Науч. руководитель: GHERASIMOV, Mihail. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: Conf. şt. intern. studenţească, ISSC 2023: Culegere de articole ştiinţifice, Ed. a 7-a, 9-10 martie 2023. Chişinău: ASEM, 2023, pp. 485-493. ISBN 978-9975-147-93-4 (PDF).This topic is relevant and significant for every enterprise. carrying out their trading activities. The research paper examines the organization of accounting at a trade enterprise, the specifics of accounting for inventory, material damage, and the registration of goods. The purpose of this work is to study the peculiarities of accounting in trade organizations. To write the article, we used the following methods: analysis, comparison, description, tabular method. After conducting a study, we came to the conclusion that trading activity has many nuances that require attention, and that is why it is worth considering in detail all the outcomes and possible options. CZU: 657.1:339.1; JEL: M41; DOI: https://doi.org/10.53486/issc2023.6
Valuation of Fixed Assets: a Comparative Analysis of the Provisions of NAS and IFRS
Full text linkCOLESNIC, Tatiana, STRATEVA, Xenia. Оценка основных средств: сравнительный анализ положений НСБУ и МСФО = Valuation of Fixed Assets: a Comparative Analysis of the Provisions of NAS and IFRS. Haучный руководитель: GRABAROVSCHI, Ludmila. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: Conf. şt. intern. studenţească, ISSC 2023: Culegere de articole ştiinţifice, Ed. a 7-a, 9-10 martie 2023. Chişinău: ASEM, 2023, pp. 463-474. ISBN 978-9975-147-93-4 (PDF).The article presents similarities and differences in the valuation of fixed assets according to international financial reporting standards and national accounting standards of the Republic of Moldova. The research compares the definition of fixed assets, their classification, the initial and subsequent evaluation. There is also a description of the approaches proposed by international standards in the assessment of discounted value. At the end of the study, were drawn conclusions and were proposed solutions related to the use of discounting in the national practice. CZU: 657.421.1/.425:006.44; JEL: M41; DOI: https://doi.org/10.53486/issc2023.6
Digitalization: Peculiarities of the Accounting Audit in Fruit Growing with the Application of Informatin Technologies
Full text linkBANARU, Marinela. Digitalizarea: particularitățile auditului contabilității în pomicultură cu aplicarea tehnoogiilor informaționale = Digitalization: Peculiarities of the Accounting Audit in Fruit Growing with the Application of Informatin Technologies. Conducător șt.: IACHIMOVSCHI, Anatolie. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: Conf. şt. intern. studenţească, ISSC 2023: Culegere de articole ştiinţifice, Ed. a 7-a, 9-10 martie 2023. Chişinău: ASEM, 2023, pp. 261-266. ISBN 978-9975-147-93-4 (PDF).The importance of the given subject is determined by the current state of the development of agricultural activity at the given time in our country. Agriculture as a well-developed branch in our country from the point of view of obtaining quality products that meet the requirements of the European Union, but also from the point of view of technologies regarding the processing of agricultural land. The agricultural sector is a complex topic. This involves several technical fields: agriculture and animal husbandry; running the business and the market; cooperatives, etc. These initiatives require a high level of knowledge and skills to successfully organize these activities. CZU: [657.6:634.1]:004.78(478); JEL: M41, Q14; DOI: https://doi.org/10.53486/issc2023.3
Recognition and Valuation of Assets Based on the Polish Accounting Act and IASs. Case Studies
Full text linkADAMIEC, Damian. Ujęcie i Wycena Aktywów w Oparciu o Polską Ustawę o Rachunkowości i MSR. Studia Przypadków = Recognition and Valuation of Assets Based on the Polish Accounting Act and IASs. Case Studies. Koordynator naukowy: KIEŁEK-WIĘCŁAWSKA, Ewelina. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: Conf. şt. intern. studenţească, ISSC 2023: Culegere de articole ştiinţifice, Ed. a 7-a, 9-10 martie 2023. Chişinău: ASEM, 2023, pp. 480-484. ISBN 978-9975-147-93-4 (PDF).The article presents, in the form of case studies, issues covering selected aspects of assets, illustrating the approach in accordance with the application of the regulations resulting from the Polish Accounting Act and International Accounting Standards, (IASs) in matters relating to the recognition, valuation and depreciation of selected groups of assets. CZU: 657.422.1(438); JEL: M40, M41; DOI: https://doi.org/10.53486/issc2023.6
The Balance Sheet – Procedure of the Accounting Method and Communication Tool
Full text linkFRUNZE, Alexandru. Bilanțul – procedeu al metodei contabilității și instrument de comunicare = The Balance Sheet – Procedure of the Accounting Method and Communication Tool. Conducător șt.: GRIGOROI, Lilia. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: Conf. şt. intern. studenţească, ISSC 2023: Culegere de articole ştiinţifice, Ed. a 7-a, 9-10 martie 2023. Chişinău: ASEM, 2023, pp. 286-290. ISBN 978-9975-147-93-4 (PDF).The balance sheet has a double purpose: it's the end point for what it was and starting the next day, it's the ramp for what it's going to be. "It is absolutely indispensable to modern man to initiate himself in the slightest in the elements accounting. Everyone who works in economics must be in able to understand the two essential surveys, to know the balance sheet and the account profit and loss.” (P. Samuelson-laureate of the Nobel Prize in economics). CZU: 657.37:657.1; JEL: M40, M41; DOI: https://doi.org/10.53486/issc2023.3
The Methods of Evaluation of the Company According to the Assets-Based Approach
Full text linkMATEȘ, Adelin-Nicolae, JURJ, Cristian-Remus. Metodele de evaluare a întreprinderii pe seama abordării bazate pe active = The Methods of Evaluation of the Company According to the Assets-Based Approach. Conducător șt.: CIOCA, Ionela Cornelia. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: Conf. şt. intern. studenţească, ISSC 2023: Culegere de articole ştiinţifice, Ed. a 7-a, 9-10 martie 2023. Chişinău: ASEM, 2023, pp. 174-183. ISBN 978-9975-147-93-4 (PDF).Taking into account the fact that the activity of an enterprise is indispensable for the existence of asset elements within its patrimonial structure, occupying an extremely important place, being those elements that attract the other constituent components of the entity's patrimony (debts and equity), thus determining important the identification methods of evaluating the entity through the approach based on these elements, and how this evaluation can influence the liquidity and solvency of the entity. Thus, in this article we propose to present, from a theoretical point of view, the main asset-based valuation methods that an appraiser can apply, depending on the two premises regarding the continuation or cessation of an entity's activity, represented by the asset method corrected net and the liquidation net asset method, we will also exemplify through a case study, the practical application of the first method, which is based on the continuity of the company's activities and we will resort to the application of some economic-financial indicators to study how the assessment of assets of the entity, following the application of this evaluation method may influence the liquidity and solvency of the entity. CZU: 657.922:657.421; JEL: G12, G19; DOI: https://doi.org/10.53486/issc2023.2
Economica : Scientific and didactic journal
No full textEconomica: Revistă ştiinţifico-didactică = Scientific and didactic journal. Academia de Studii Economice a Moldovei; redactor şef: Grigore BELOSTECINIC. Chişinău: ASEM, 2023, vol. 31, martie, nr.1 (123). ISSN 1810-9136. https://doi.org/10.53486/econ.2023.123Revista ştiinţifico-didactică “Economica”, evaluată şi clasificată de CNAA din Republica Moldova în categoria „B”, este o publicaţie bilingvă (română şi engleză) cu apariţie trimestrială, editată de Academia de Studii Economice a Moldovei, conform Statutului său şi cerinţelor incluse în „Regulamentul de evaluare, clasificare şi monitorizare a revistelor ştiinţifice”, aprobat prin Hotărârea CSŞDT şi CNAA din 25 iunie 2015 şi modificat prin Decizia CC al ANACEC nr. 6 din 18 decembrie 2018. Revista apare în lumină atât pe suport de hârtie, cât şi on-line, fiind disponibilă cititorilor din Republica Moldova pe site- ul https://ase.md/, iar cercetătorii străini au Acces Deschis liber la următoarele baze de date şi cataloage internaţionale în care Revista a fost deja inclusă: Directory of Open Access Joumals (DOAJ); Open Academic Joumals Index (OAJI); Electronic Joumals Library; Global Impact Factor. Revista are cinci secţiuni: Business şi Administrare; Economie fundamentală şi aplicativă; Finanţe, Contabilitate şi Analiză financiară; Integrare europeană şi Politici sociale; Informatică, Statistică şi Cibernetică economică. ISSN: 1810-9136. https://doi.org/10.53486/econ.2023.12