The investor interested in efficient capital market investments should make an analysis of quoted shares to meet a series of questions: what to buy?, when to buy? and when to sell?. Such analysis can be done in two directions: technical and fundamental analysis. One of the elements to be...

The permanent progress of the human society and that one of our present days particularly, have propelled the information as an indispensable need for the decision making process. More and more, the economic entities management is based on dynanism, flexibility and forecast, all these enjoining...

Day by day, the current crisis has been showing its devastating effects on the global economy. It is very urgent to change the vision of the accounting profession in order to counteract these effects. Nevertheless, it is also imperative to build new strategies in concordance with the actual...

The entire evolution of human society is based on the permanent amplification of the information ability. The transformation of knowledge into a “treasury” has become possible by the permanent transmission of the information, gathered from one generation to another, in an interrupted chain,...

This writing is proposing to study the way and degree the accounting information is understood, analysed and used by managers of the companies located in Constantza County in their decisions-making. Presently due to the latest years economic development cumulated with the globalisation phenomena...

The act of management has always had an essential role in human community activities. The efficiency of a company depends on the quality of managerialt process. This requires performant management, which means competence and rational decisions. Accountancy can support the decision making process...

Continuous improvement of business environment is a key priority of governments to strengthen the functioning of market economy. In this context, the general framework of accounting and financial auditing accounting improves continuously its information quality by applying the accounting rules...

According to position document no.11 “Economic and Monetary Union”, Romania has committed to report after the European System of Accounts ESA 95. The exploratory study was used to enframe the issue into the general context. The data was collected by means of empirical experiment.The purpose...

In the R&D policy making framework, synthetic innovation indicators were proved to be useful tools in identifying performance issues and general trends. This paper aims at providing empirical evidence on the recent trends in Romanian innovation capacity in an international context, based on the...

Decision has an important role in our lives. From the point of view, it is closely connected with the ultimate goal and efficiency of any activities in the economic entity. To take appropriate decision, every manager needs a set of conclusive information. Given the importance of accounting...