components from three different perspectives: resources, management achievements and future expectations. At first observation … from the reports published by them, depending on different criteria, such as social engagement, financial and accounting … and its components. In this context, accounting helps stakeholders by proposing a valuation model of intellectual capital …

The diversity of the accounting informational needs has determined the establishment of two representations of the same … reality: an „internal” representation – the managerial accounting – and an “external” one – the financial accounting. From …

regulations given by both the accounting setting bodies and the valuation setting bodies. Moreover we have followed two of the …

- the human capital. The current accounting system is not able to provide the actual value of employee capabilities and … recruitment increases. Human resource accounting is a direct part of the social accounting and aims to provide information on the … importance of human resources for an enterprise, what human resource accounting is, which would be its implications and what are …

in practice. Like all measurement and management systems that deal with knowledge-based processes, Austrian and UAM's IC … a literature review, the state-of-the-art in measuring and reporting IC, then we focus on the IC measurement models used …. Both experiences presented refer to advanced IC measurement models, but both suffer of some limits in applying the models …

intellectual capital. In our study we have decided to investigate the concept, the measurement models and the intellectual capital …

accounting and the crisis. The purpose of this article is to review the current state of academic research articles related to … accounting. Although there are lots of articles about the current financial crisis, the number of academic articles that examine … the relationship between accounting and the crisis are still few, but the research questions are increasing, more and more …

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. …