to accountingsystems and their main traits and evolution. Accounting information and its disclosure by entities isthen …

responsibility of accounting in privatization is to develop investor confidence to channel theflows of funds and to ensure the … the second part, we clarified the role of accounting in privatizationprocess under disclosure, transitional problems …, training, valuation problems, and inflationaccounting subsections. In the third part, we discussed the recent accounting …

accounting to market economy needs, specific references toagriculture have not been made. Providing generic information which is …

that creative accounting plays in the life of an enterprise. Inorder to achieve our goal, we have analysed approximately 40 … creative accounting represents or which are its basic principles. …

ABSTRACT. At the beginning of the third millennium, the role of accounting changed fundamentally,including in terms of … future evolution of entities, including institutions of highereducation. Accounting is called to ensure veridical and … and externalenvironment.As the language of business, accounting shapes information in the form of syntheses, in which …

Our research is based on a survey conducted among accountants, in order toinvestigate how the accounting profession … inthe three representative fields at micro-level, namely: financials, accounting and auditing. We alsointended to track down …

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 …