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ROLE OF INTERNAL AUDITING IN RISK MANAGEMENT IN THE PUBLIC SECTOR AND LOCAL ENTITIES - CASE STUDY BIHOR COUNTY

Gherai, Dana Simona; Balaciu, Diana Elisabeta - In: Annals of Faculty of Economics 1 (2013) 1, pp. 1324-1333

internal auditing in risk management in public institutions from Bihor County. The method chosen is the research is based on …

Persistent link: https://www.econbiz.de/10010685462

THE RELATIONSHIP BETWEEN ACCOUNTING AND TAXATION - THE ROMANIAN ACCOUNTING ENVIRONMENT

Dacian, Cuzdriorean Dan; Nicolae, Albu Catalin; Nadia, Albu - In: Annals of Faculty of Economics 1 (2012) 1, pp. 894-900

The paper analyses the relationship between accounting and taxation in the Romanian accounting environment. In this … of the relationship between accounting and taxation in Romania and also the main research directions in terms of tax-accounting … made in the Romanian accounting and tax environment. …

Persistent link: https://www.econbiz.de/10010607180

THE RELATIONSHIP BETWEEN ACCOUNTING AND TAXATION: A BRIEF INTERNATIONAL LITERATURE REVIEW

DACIAN, CUZDRIOREAN DAN - In: Annals of Faculty of Economics 1 (2010) 1, pp. 496-502

This paper analyses the international literature regarding the relationship between accounting and taxation in the last … them in the accounting systems that govern the world countries. …

Persistent link: https://www.econbiz.de/10008787471

AUDITOR ROTATION - A CRITICAL AND COMPARATIVE ANALYSIS

Mihaela, Mocanu; Aurelia, Stefanescu; Eugeniu, Turlea - In: Annals of Faculty of Economics 1 (2011) 2, pp. 571-577

The present paper starts out from the challenge regarding auditor tenure launched in 2010 by the Green Paper of the European Commission "Audit Policy: Lessons from the Crisis". According to this document, the European Commission speaks both in favor of the mandatory rotation of the audit firm,...

Persistent link: https://www.econbiz.de/10009650785

PARTICIPATORY GOVERNANCE IN THE PUBLIC HEALTHCARE SYSTEMS OF THE SCANDINAVIAN AND BALTIC COUNTRIES

Aurelia, Stefanescu; Mihaela, Mocanu; Eugeniu, Turlea - In: Annals of Faculty of Economics 1 (2011) 2, pp. 625-630

The diminished trust of citizens in the public sector, the increased complexity of policy issues and the reforms in accordance with the new public management principles generate the need of focusing more extensively on participatory governance. Participatory governance can be defined as the...

Persistent link: https://www.econbiz.de/10009650848

STUDY REGARDING THE INFLUENCE OF ROMANIAN ACCOUNTING REGULATIONS ON CREATIVE ACCOUNTING TECHNIQUES

ADRIAN, GROSANU; RAMONA, RACHISAN PAULA; ROMULUS, … - In: Annals of Faculty of Economics 1 (2011) 2, pp. 523-528

The main objective of this paper is the analysis of Romanian accounting regulations and the identification of the … impact they have on creative accounting techniques. Also, we shall investigate the influence some of these creative … accounting techniques have on the true and fair value. Basically, we desire to answer the question: to what extent is being …

Persistent link: https://www.econbiz.de/10009650877

THE TYPOLOGY OF REGIONAL MERGERS FROM THE PERSPECTIVE OF FINANCIAL-ACCOUNTING ASPECTS

RAMONA, RACHISAN PAULA; ROMULUS, BERINDE SORIN - In: Annals of Faculty of Economics 1 (2011) 2, pp. 610-617

The interest for approaching this paper is determined by the actuality of the theme concerning mergers, and also by the scale proportions this type of transactions have arrived at, both at global level and also at national level, everything having as cornerstone a market economy within which...

Persistent link: https://www.econbiz.de/10009650902

A NEW APROACH OF CONCEPTUAL FRAMEWORK FOR GENERAL PURPOSE FINANCIAL REPORTING BY PUBLIC SECTOR ENTITIES

Cristina, Nistor - In: Annals of Faculty of Economics 1 (2011) 2, pp. 603-609

The importance of accounting in the modern economy is obvious. That is more elevated bodies of the European Union and … elsewhere dealing with the organization and functioning of accounting as a fundamental component of business (Nistor C., 2009 … international accounting standards (IAS / IFRS), to the extent that they are relevant to the requirements of the public sector …

Persistent link: https://www.econbiz.de/10009650903

CURRENT STATE AND EVOLUTION PERSPECTIVES FOR MANAGEMENT ACCOUNTING IN THE ENERGY SECTOR BY IMPLEMENTING THE ABC METHOD

Maria, Rof Letitia; Nicoleta, Farcane - In: Annals of Faculty of Economics 1 (2011) 1, pp. 653-660

within the scope of management accounting and control. This scientific approach was initiated as a result of personal … research concerns in the area of accounting, starting from the need to know and quantify costs in a sector of the economy that … conduct management accounting in this sector. We will present a few particularities of the energy system, the current status …

Persistent link: https://www.econbiz.de/10009366172

A LONGITUDINAL ANALYSIS REGARDING THE EVOLUTION OF PROFIT TAX REGULATIONS IN ROMANIA - AN EMPIRICAL VIEW

Dacian, Cuzdriorean - Vladu Dan; Nicolae, Albu Catalin; … - In: Annals of Faculty of Economics 1 (2011) 1, pp. 594-601

over time in the Romanian accounting environment. The motivation of the study conducted was based on the strong … relationship between accounting and taxation in the Romanian accounting environment over time, the profit tax being one of the main … regarding the profit tax regulations through the relationship between accounting and taxation. Section 3 presents a brief review …

Persistent link: https://www.econbiz.de/10009366217