Seen first as an art, " dell'arte della scrittura venezziana " as he called Luke Paciolo accounting became in turn a technique , a science , a language formalized a social game and, more recently , a techno- science. Long preserved and still used the phrase " art of manipulating figures " which...

The problems that are seeing by paper is to examine to what extent accounting reports can provide us with the true picture of company performance and finds the way how to broaden accounting reports in order to incorporate other relevant information (News in TV, newspapers, education, moral...

The emergence and development of small and medium enterprises has been and continues to be a driving force for the remarkable economic progress, influencing and accelerating economic growth through more efficient use of resources. Characterized by flexibility, mobility, innovation and capacity...

The paper presents potential forms of presentation for synthesis documents of managerial accounting in Romania. There are analyzed construction models of results accounts relating to total and partial methods identified within enterprises in Romania, which are accompanied by comments of the...

This article treats the problem of environmental management system starting from definition and objectives stipulated according to ISO 14001. The success of implementation of the environmental management system consists in respecting its principles. It is described the role of employers'...

This article axes on reorganization analysis of small and midsized enterprises of Romania starting from general principles identified by the specialists. Orientation of these principles is leading finally to transformation of vertical organization to a transversal organization way as...

In this article, I discuss the methodological steps taken in the Romanian management accounting, according to the specifics of the ABC method. I also make a comparative analysis between the custom (ordered-based) method and Activity-Based Costing (ABC) method. I bring my own comments on the...

This article deals with the problem of reorganization of the enterprises in the steel industry in Romania, starting from the general principles identified by experts. The orientation of these principles finally leads to the transformation of the vertical organization manner into one of a...