Performanțe inovaționale în practica profesiei contabile în Republica Moldova
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UNGUREANU, Viorica. Performanțe inovaționale în practica profesiei contabile în Republica Moldova. In: Reconsiderarea rolului profesiei contabile. Acționăm astăzi pentru provocările generate de viitor, 31 martie 2022, Chişinău. Chişinău: Centrul Editorial-Poligrafic al USM, 2022, pp. 98-106. ISBN 978-9975-159-78-4. DOI: https://doi.org/10.5281/zenodo.6793706
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Reconsiderarea rolului profesiei contabile. Acționăm astăzi pentru provocările generate de viitor 2022
Simpozionul "Reconsiderarea rolului profesiei contabile. Acționăm astăzi pentru provocările generate de viitor"
Chişinău, Moldova, 31 martie 2022

Performanțe inovaționale în practica profesiei contabile în Republica Moldova

DOI:https://doi.org/10.5281/zenodo.6793706
CZU: 657:005.332.1:004(478)

Pag. 98-106

Ungureanu Viorica
 
Universitatea de Stat din Moldova
 
 
Disponibil în IBN: 17 noiembrie 2022


Rezumat

Science is determined by innovation, and accounting is no exception. The professional reasoning in organizing the accounting activity within each entity in any field of the national economy, presupposes the implementation of technologies, innovations and the application of National Accounting Standards, IAS / IFRS, which can be influenced by taxation, level of experience, the quality of financial audit, as well as the attitude towards risk. The slowdown in the implementation of technologies and standards in the case of the Republic of Moldova has been influenced by the complexity of the adoption and implementation of IAS / IFRS, the imbalance of internal versus external beneficiaries, and the costs of implementing advanced technologies or innovations. The influence of factors (bureaucracy, formalism and professionalism) on the supervisory bodies of the Republic of Moldova has contributed to the slowdown in the full adoption of IAS / IFRS and innovations or technologies. The required direction at the moment is the digital domain, entities transiting from physical work in the office to the remote one, and which requires the moment of transition to the online environment of tools necessary for connection through technologies, to ensure data protection and to protect against cyber attacks. In this context, the emergence of several venture capital firms is possible. Every innovative idea needs to be reflected in Accounting Reports and Balance Sheets, for these reasons accounting is bound to crystallize truthful and current information, based on fair and true value.

Cuvinte-cheie
IAS, IFRS, accounting, innovations, technology