Baluta , Aurelian Virgil, and Carmen-Nicoleta Matei. “Difficulties on the Road to Progress and Resilience. Accounting Challenges for the Public Sector in the Digitization Process”. Smart Cities and Regional Development (SCRD) Preprints 1, no. 1 (January 11, 2025). Accessed April 2, 2025. https://scrd.eu/index.php/scrd-pp/article/view/584.