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Firms Development in the Romanian Economy

Laurenþiu, Romanescu Marcel - In: Ovidius University Annals, Economic Sciences Series XII (2012) 2, pp. 928-932

The necessity for assistance ]n a transition economy emerges from the analysis of the constraints which limit or slow down the process of small and medium enterprises formation and growth. The unsafe economic climate for entrepreneurs due to the low incomes, the low purchasing power, the...

Persistent link: https://www.econbiz.de/10010679478

New Organizational Forms and their Influence on Human Resources Function

Mihai, Varzaru; Antoaneta, Varzaru Anca - In: Ovidius University Annals, Economic Sciences Series X (2010) 1, pp. 1345-1352

Dynamics of organizational forms manifests to the enterprise level, and to its subsystems. Human resources function is subject of optical and content changes that are exacerbated by the emergence of NTIC. To be able to promote change, human resource function should adopt a structure best suited...

Persistent link: https://www.econbiz.de/10008854903

Changes Management Accounting Faces in the Knowledge based Economy

Laura, Cretu - In: Ovidius University Annals, Economic Sciences Series XI (2011) 1, pp. 467-471

Given the fact that during the last decade of the 20th century, thanks to Peter Drucker’s works, a new concept (firstly in the USA and then on the entire world) has risen, the concept of knowledge-based economy or knowledge economy, a concept that is acknowledged as a new step in the...

Persistent link: https://www.econbiz.de/10010632442

New Paradigms of Management Control

Antoaneta, Varzaru Anca; Mihai, Varzaru - In: Ovidius University Annals, Economic Sciences Series X (2010) 2, pp. 828-831

Environmental changes require a new management control, to give more power and confidence of all parties involved and a management accounting that is concerned with understanding the environment and taking in consideration strategic orientations, decision, resource management and continuous...

Persistent link: https://www.econbiz.de/10010925920

The General Risks Arising from the Faulty Application of the Accounting Principles

Maria, Ducu Corina - In: Ovidius University Annals, Economic Sciences Series XII (2012) 2, pp. 1094-1096

The identification of accounting risks is not always the easiest action undertaken by the entity because the changes occurring at all levels of aggregation of the economy cannot be entirely anticipated. Therefore, the problem of the risks that entities have to face has become an extremely...

Persistent link: https://www.econbiz.de/10010679451

Professional Judgement and Risk Propensity in Financial Audit

Ionescu, Iancu Octavian - In: Ovidius University Annals, Economic Sciences Series XII (2012) 1, pp. 1493-1496

determining factors: the auditor’s professional judgement and the auditor’s risk propensity. This paper examines professional … judgement and risk propensity from an audit perspective and from an academic perspective. The emphasis is on explaining the … concept of professional judgement in audit and on the managerial risk behaviour in a decision making context. The research …

Persistent link: https://www.econbiz.de/10010631887

The Importance of Auditor’s Professional Judgement in a Global Economy

Octavian, Ionescu Iancu; Mihaela, Mocanu; Eugeniu, Turlea - In: Ovidius University Annals, Economic Sciences Series X (2010) 2, pp. 380-383

If auditors are to continue to play a vital role in adding credibility to the financial statements, it is essential to address the risks and pressures they face in the course of an audit. The auditor’s professional judgement is a focal point of those challenges. In an increasingly globalised...

Persistent link: https://www.econbiz.de/10010631946

Financial Auditor’s Professional Judgement and Challenges Faced in a Global Audit Environment

Octavian, Ionescu Iancu - In: Ovidius University Annals, Economic Sciences Series XI (2011) 1, pp. 1016-1019

In an increasingly globalised economy, the quality and professionalism of a business is becoming more important than ever before. The audit profession is no exception. This paper examines audit professionalism alongside audit efficiency, its trend and its relationship with professional...

Persistent link: https://www.econbiz.de/10010632314

Accounting Considerations of Companies Distressed. Specific Theory and Practices

Petrescu (Neacºu) Claudia-Maria - In: Ovidius University Annals, Economic Sciences Series XII (2012) 2, pp. 1292-1295

regulate the treatment of insolvency, but establishes procedures applicable to the debtor not insolvent yet. …

Persistent link: https://www.econbiz.de/10010925848

Reorganization, a Possible Bridge over Bankruptcy

Petrescu (Neacºu) Claudia-Maria; Vladaia (Vlad) … - In: Ovidius University Annals, Economic Sciences Series XIII (2013) 1, pp. 1432-1435

In the economic context of competitive market of today and from the perspective of European integration, even big companies can get in trouble. Because their executives or managers are not able to deal with difficult issues by taking effective and timely measures, companies may not keep the...

Persistent link: https://www.econbiz.de/10010679487

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