The internal control system is a permanent integrated process of the economic entity, conducted by senior managers, from managers of departments to employees. Its correlation with the accounting information should ensure the objectives proposed by the top management regarding analysis of the...

Revision, respectively auditing tangible assets of construction entities is of significant importance for the auditor’s opinion regarding the existence of determined material errors and frauds that may affect the accurate image of annual financial statements. An important stage in applying the...

Through this paper the authors are trying to highlight the strategic role that internal audit function holds in increasing the efficiency of corporate governance. The research starts with a comprehensive approach to internal audit and internal control, our intention being to identify synergies...

The purpose of this research paper aims the study of actual corporate governance of the listed entities on the capital market. For the empirical study, we chose a segment of top banks in Romania, some of them being listed. On the research demarche we have proceeded to an analysis on the manner...

This article brings to the fore the concept of pilot indicators and their role in the management of an entity. After studying the characteristics presented by the pilot indicators and the forms they embody, the paper emphasizes the link between activity based costing method, performance...

Provisions are accounting tools scripting correlation with economic reality factual records. Reserves are the reserve for possible future foreseeable losses that may result from ordinary activities included the costs of which will be covered any losses or to pour revenue due to cancellation...

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...

For many years business schools were perceived as providers of educational services only for students. Now, can be identified many other customers: internal (students, faculty - teachers, and administrative staff – who do not teach), external (futures employers, other universities, suppliers,...

The analysis of the evolution of scientific research on accountancy is extremely important as one can only judge the present phenomena that characterize a certain field on the basis of a solid historical background. The aim of this paper is to offer an overview of the evolution of accountancy...

Deferred taxes came from the need to reflect the deferred debts or claims in the financial statements, in an entity's relationship with the state budget. [4] Given the complexity of the operations leading to temporary differences, in this article we will address general issues concerning the...