The article discusses the features of the process of creating and implementing software that
will form an electronic audit file (SAF–T UA). The main aspects of the structure of the SAF–T …

W artykule przedstawiono koncepcję pełnej automatyzacji procesu zbierania danych w
badaniach warunków pracy i wypadków przy pracy prowadzonych przez statystykę …

Crises deriving from pandemics, extreme weather events, wars, and shifts in technological
paradigms are becoming the new normal, adding to the paradigm shifts already underway in …

The digitalization era of public relations is increasingly affecting the means of presenting
information about the economic activities of an enterprise, in particular financial, in the …

Traditionally characterized by manual and repetitive procedures, accounting is undergoing a
profound transformation due to the rapid incorporation of digital technologies. This …

Agility and discipline are often treated in a systems and software development literature as a
contradictory concept. We demonstrated through critical analysis that this claim is grounded …

Implementation of the SAF-T Fiscal Audit Standard, Angel and / or Demon for Accounting?
Page 1 European Integration - Realities and Perspectives. Proceedings 2022 128 …

The massive amount of information brought about by the era of big data has enormous
potential value. In-depth discussion and analysis of solving the information asymmetry …

According to the statistics, Romania is confronting with one of the lowest tax and tax
collection rates at the general consolidated budget compared to the other Member States of …

Purpose: The study examined how environmental and legal framework improved SMEs tax
compliance behavior aided with technology assistance. Methodology: A correlational …