SCIENTIFIC APPROACHES TO DEFINING, REGULATING AND RESEARCHING ENTITY ACCOUNTS RECEIVABLE
Abstract. In the process of carrying out economic activities, each entity engages with various business partners, governmental bodies, personnel, and others. Consequently, the relationships formed often result in the emergence of receivables, owing to the time delay in meeting financial obligations...
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| Format: | Article |
| Language: | English |
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Academy of Economic Studies of Moldova (AESM), Center for Studies in European Integration
2023-12-01
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| Series: | Eastern European Journal of Regional Studies |
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| Online Access: | https://csei.ase.md/journal/files/issue_92/4_EEJRS_Issue92_53-66.pdf |
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| _version_ | 1849413947137982464 |
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| author | Nicolai JIERI Violeta CODREAN Ana Carolina COJOCARU (BĂRBIERU) |
| author_facet | Nicolai JIERI Violeta CODREAN Ana Carolina COJOCARU (BĂRBIERU) |
| author_sort | Nicolai JIERI |
| collection | DOAJ |
| description | Abstract. In the process of carrying out economic activities, each entity engages with various business partners, governmental bodies, personnel, and others. Consequently, the relationships formed often result in the emergence of receivables, owing to the time delay in meeting financial obligations related to the sale of economic goods or the provision of advances. The main objective of this research is to comprehensively examine the theoretical aspects related to the concept of accounts receivable, including their definition, classification, and regulation. Additionally, it aims to analyze the normative framework at both the national and international levels, considering economic and legal perspectives. Furthermore, this study encompasses an assessment of scientific productivity, the impact of scientific research, trending topics, and other aspects through bibliometric analysis. It's worth noting that the current market conditions underscore the significance of this research topic, where economic agents have the ability to choose their market and business partners. In this context, accounts receivable play a pivotal role in reflecting the economic and financial situation of both parties involved. |
| format | Article |
| id | doaj-art-7be3cec7df724de495bb84e18c68ba67 |
| institution | Kabale University |
| issn | 1857-436X 2537-6179 |
| language | English |
| publishDate | 2023-12-01 |
| publisher | Academy of Economic Studies of Moldova (AESM), Center for Studies in European Integration |
| record_format | Article |
| series | Eastern European Journal of Regional Studies |
| spelling | doaj-art-7be3cec7df724de495bb84e18c68ba672025-08-20T03:33:58ZengAcademy of Economic Studies of Moldova (AESM), Center for Studies in European IntegrationEastern European Journal of Regional Studies1857-436X2537-61792023-12-0192536610.53486/2537-6179.9-2.04SCIENTIFIC APPROACHES TO DEFINING, REGULATING AND RESEARCHING ENTITY ACCOUNTS RECEIVABLENicolai JIERI0https://orcid.org/0009-0006-7095-4581Violeta CODREAN1https://orcid.org/0000-0002-1966-8006Ana Carolina COJOCARU (BĂRBIERU)2https://orcid.org/0000-0001-9271-5932Academy of Economic Studies of Moldova, Suceava University ”Ștefan cel Mare, RomâniaAcademy of Economic Studies of MoldovaAcademy of Economic Studies of MoldovaAbstract. In the process of carrying out economic activities, each entity engages with various business partners, governmental bodies, personnel, and others. Consequently, the relationships formed often result in the emergence of receivables, owing to the time delay in meeting financial obligations related to the sale of economic goods or the provision of advances. The main objective of this research is to comprehensively examine the theoretical aspects related to the concept of accounts receivable, including their definition, classification, and regulation. Additionally, it aims to analyze the normative framework at both the national and international levels, considering economic and legal perspectives. Furthermore, this study encompasses an assessment of scientific productivity, the impact of scientific research, trending topics, and other aspects through bibliometric analysis. It's worth noting that the current market conditions underscore the significance of this research topic, where economic agents have the ability to choose their market and business partners. In this context, accounts receivable play a pivotal role in reflecting the economic and financial situation of both parties involved. https://csei.ase.md/journal/files/issue_92/4_EEJRS_Issue92_53-66.pdfreceivablesaccounts receivablesclassificationregulationbibliographic studybibliometric analysis |
| spellingShingle | Nicolai JIERI Violeta CODREAN Ana Carolina COJOCARU (BĂRBIERU) SCIENTIFIC APPROACHES TO DEFINING, REGULATING AND RESEARCHING ENTITY ACCOUNTS RECEIVABLE Eastern European Journal of Regional Studies receivables accounts receivables classification regulation bibliographic study bibliometric analysis |
| title | SCIENTIFIC APPROACHES TO DEFINING, REGULATING AND RESEARCHING ENTITY ACCOUNTS RECEIVABLE |
| title_full | SCIENTIFIC APPROACHES TO DEFINING, REGULATING AND RESEARCHING ENTITY ACCOUNTS RECEIVABLE |
| title_fullStr | SCIENTIFIC APPROACHES TO DEFINING, REGULATING AND RESEARCHING ENTITY ACCOUNTS RECEIVABLE |
| title_full_unstemmed | SCIENTIFIC APPROACHES TO DEFINING, REGULATING AND RESEARCHING ENTITY ACCOUNTS RECEIVABLE |
| title_short | SCIENTIFIC APPROACHES TO DEFINING, REGULATING AND RESEARCHING ENTITY ACCOUNTS RECEIVABLE |
| title_sort | scientific approaches to defining regulating and researching entity accounts receivable |
| topic | receivables accounts receivables classification regulation bibliographic study bibliometric analysis |
| url | https://csei.ase.md/journal/files/issue_92/4_EEJRS_Issue92_53-66.pdf |
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