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Briefing in History of Audit and Financial Reporting
Florin, Dobre; Florina, Popa Adriana; Brad, Laura - In: Ovidius University Annals, Economic Sciences Series XIII (2013) 1, pp. 1204-1209
The rapid development of financial audit and its applicability can be an important factor for the development of a company. The explication is that the financial auditors are not require to account for the company’s transactions, but they have to check the elements from their financial...
Persistent link: https://www.econbiz.de/10010679630
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Social Strategy and Added Value
Mihai, Varzaru; Antoaneta, Varzaru Anca - In: Ovidius University Annals, Economic Sciences Series X (2010) 2, pp. 832-835
researchers and practitioners. Economic added value, its main indicator, cannot express what may be considered in accounting terms …
Persistent link: https://www.econbiz.de/10010632363
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The Views of Accounting – Management Relation
Gabriel, Budacia Lucian Constantin - In: Ovidius University Annals, Economic Sciences Series X (2010) 1, pp. 1469-1472
implementation of those decisions. Where accounting (management) enters? It is part of the total information, available to management …. It is important to recognize the partial role of accounting. Accounting is only a part of the complex set of information … and organizational structures. The role of accounting is to provide relevant financial information within those structures …
Persistent link: https://www.econbiz.de/10008854893