This paper proposes an analysis of the creative accounting connection with the managing factor which administers informational resources in a company activity. Creative accounting, as it is defined in scientific literature, takes different shapes, “existential complexity” which makes it...

Social information production refers, in a manner more or less demanding and taking into account its objectives, the financial commitments necessary to management of personnel, ie to track earnings, the wage bill and, in general, the subassembly of costs, visible or hidden, associated with this...

In the conditions of the current economy companies around the world are characterised by diversity, complexity, and heterogeneity, which is why the information underlying the decision-making in the company is increasingly important. In this context, companies need methods allowing them to...

A special issue that is raised in the case of accountant system connected to fiscality is that of drawing the true image of the financial position and the entity’s performances by converging the accountant rules with the fiscal ones, of the regularity and correctness of the financial...

Although it is considered that the respect of accountant principles would be an indispensable condition for the insurance of the true and fair view, more and more authors are against this idea, sustaining that such a situation beads to a significant distance taken by the information provided by...

The presence of the competition within various fields of activity constrains the economic entities to pay increased attention to the problematics concerning the quality of the products or the services granted to consumers. In this context, the credible evaluation of the quality cost inclines to...

Nowadays, in front of an increasingly fierce competition, the center of gravity of any business in order to make a profit is customer satisfaction. For achieving this desideratum, companies, in their role as suppliers of goods and services, mostly aim to obtain economic and financial performance...

A good lead firm, said M.Jr.Harper, means being in control its future and to be master of the future is learning to work with the information. But one can not seriously claim that the accounting information fully meet all the information needs of different user groups, especially when it comes...

Any juridical persons as a person that pays taxes( and sometimes that does not pay taxes also) has the following obligations: the fiscal registration at the recognized territorial authority, the realization and the reception of the fiscal documentation, the registration of the operations and the...

Through the large share in the volume of personnel expenses amount, the management of wage bill ensures proper knowledge of all these expenses, which are followed by financial managers, budget management controllers (they consider key variable control costs and performance) and human resources...