The European Green Deal describes the vision and strategic orientation of EU members of future public policies, which is designed to harmonize countries' efforts to align national economies with the principles of the circular economy. Among the directions prescribed by the European Green Deal,...

Even if there is a real need of a set of key performance indicators for small and medium sized enterprises, this is not yet considered to be satisfied. Our research is focused on two main aspects, each of them individually important for the users of accounting information: the basic indicators...

Even if there is a real need of a set of key performance indicators for small and medium sized enterprises, this is not yet considered to be satisfied. Our research is focused on two main aspects, each of them individually important for the users of accounting information: the basic indicators...

Accounting globalization follows the transformation of the accounting system into an economic and financial model, able to inform more correctly and rapidly the users of the accounting information, amongst which the investors and the creditors are clearly delimited. Within this context, the need...

Accounting globalization follows the transformation of the accounting system into an economic and financial model, able to inform more correctly and rapidly the users of the accounting information, amongst which the investors and the creditors are clearly delimited. Within this context, the need...

Development of trade, as well as its dynamics in the context of globalization, have created the premises of acceleration in the commercial distribution networks expansion, with immediate effects in the sphere of law. Transgression, moreover, was predictable and any legal implication in...