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 …

Along with continuing changes in the tax law, the requirements to the organization of small business accounting are … changing, too. The article provides the analysis of normative legal documents governing small business accounting. The … accounting requirements for small businesses of general and simplified tax accounts have been systematized. The necessity and …

Many questions have been raised as to whether financial accounting has become more conservative. The value relevance … and qualitative characteristics of accounting information have become topics of particular relevance given the role they … in a certain market. Given the quality of accounting information – which has resulted in misleading and inaccurate …

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 …

This study examines the impact of financial literacy, accounting information, openness to experience and information …