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Scientific Approaches To Defining, Regulating And Researching Entity Accounts Receivable

Author

Listed:
  • Nicolai JIERI
  • Violeta CODREAN
  • Ana Carolina COJOCARU (BĂRBIERU)

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.

Suggested Citation

  • Nicolai JIERI & Violeta CODREAN & Ana Carolina COJOCARU (BĂRBIERU), 2023. "Scientific Approaches To Defining, Regulating And Researching Entity Accounts Receivable," Eastern European Journal for Regional Studies (EEJRS), Center for Studies in European Integration (CSEI), Academy of Economic Studies of Moldova (ASEM), vol. 9(2), pages 53-66, December.
    • Handle: RePEc:aem:journl:v:9:y:2023:i:2:p:53-66
    DOI: https://doi.org/10.53486/2537-6179.9-2.04
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    More about this item

    Keywords

    receivables; accounts receivables; classification; regulation; bibliographic study; bibliometric analysis.;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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