The accounting activity depends on the general management which has as an objectiveto accomplish its functions within … efficient accounting activity. For this reason,the present paper tackles certain aspects which we consider that have to be … established in order toget efficiency in the accounting field. The theoretical aspects are backed by the results of a …

begins with its history. Therefore, an incursion of accounting history helps us to better understand its actual statute, both … as scientific knowledge and as social practice. Accounting history, like the history of any other science, aims research …, document-based, of origins and development stages, from the first accounting notes till accounts today. …

considered as important the presentation and analysis of this method of financing and of the particularly financial-accounting …

from a theoretical point of view a series of news occured in the tax and accounting treatment of specific business …

related to discounting and lumping in accounting documents. …