Approaches Regarding the Harmonization by Modelling the Accounting-Taxation-Management Relationship

The theme chosen fits in the wider context of promoting the national interest through specific actions of achieving competitiveness in the progress of economic and financial transactions. The article includes: (1) a concise presentation of the tendencies of the process of modeling in accounting, (2) arguments for adopting new fiscal models, (3) modeling and management performance, (4) the impact of the relationship between accounting-taxation-management on the performance of business. The methods used in the research were literature review, theoretical review, exploratory research, comparative analysis and the questionnaire method. Within the article, I have used elements from the database which resulted from the empirical study made in my doctoral research