Romania’s integration into the European Union raised the necessity of adapting Romania’s accounting settlements to the … working accounting methods. This is accomplished by the transposition into the national legislation of the IVth and of the …

reconsideration of the importance of accounting information, in order to ensure survival, performance and durability of businesses in … the necessity of reassessment of accounting information as a management instrument, to determine the situation, to notice … financial-accounting information systems and generated new terms such as: knowledge management, knowledge transfer, knowledge …

There are many studies confirming the theory according to which the decisions of the users of the accounting … publication. We undertake to test the extent to which the intrinsic quality of the accounting information is assured by the … qualitative characteristics of the accounting information contained within the IASB conceptual framework. We have opted for the …

provision etc., so as to contribute to the increase of profit of such companies, the author intends to carry out an accounting … the economic and financial regime. However, the accounting procedures will be made in congruence with the foreign price … making a connection between them and the accounts where they are reflected, so that the accounting and fiscal analysis made …

accounting function of business organisations. The study is important because it shows how organisational focus on non … management accounting research over the last three decades is presented. The development in the academia is then contrasted with … the management accounting techniques used in practice. Among different techniques available, the Budgeting technique and …

This study provides a link between accounting, managerial discretion and monetary policy. Monetary authorities …

Seen first as an art, " dell'arte della scrittura venezziana " as he called Luke Paciolo accounting became in turn a … freedom to choose between two or more accounting policy choice of the best options is dependent a multitude of factors … accounting field coverage of a certain reality , as desired and as there are not . Talking about the performance is natural to …