The request for appropriate financial and accounting information in terms of quality is marked by the agency and governance problems which were delineated and commented while trying to find feasible solutions. The paper analyze not only the convergence phenomenon within the managerial...

Praxeology is the science of human action and conduct. It is the study of those aspects of human action that can be grasped a priori; in other words, it is concerned with the conceptual analysis and logical implications of preference, choice, means-end schemes, and so forth. Praxeology consists...

In many countries, the knoledge based economy only just become an important economic theme in public sector, although it has been on the agenda of international conferences on economy for the past five to 10 years. Several countries have been implementing knowledge based economy strategies which...

In order to improve the informational subsystem of management of the probationer’s existent at the level of the Body of Expert and Licensed Accountants of Romania, it was preceded to the analysis of the existent informational flow, and consequently there were observed inefficient circuits...

This paper presents the necessary theoretical approaches for the delimitation and localization of the historical sources of the financial audit and of the relational ensemble accounting-financial controlling – financial audit, harmonized with International Accounting Standards. Market...

Accounting is an important factor in recent transformations in the management of economic life in Romania. A marked convergence between private and public sector philosophies of administration has occurred and accounting has given operational substance to ideals of „efficiency”, „value for...

Due to the fact that accounting evaluation has severe rules and principles, the economic evaluation has the role to assure the reflection of informational valences of an economic entity in order to mark out its capacity to produce future incomes. Even if the role and the characteristics of...

These The main goal of the economic activity in the hotel industry is the provision of services to meet customer needs in the best conditions and at a high level of service quality. The paper contains a series of case studies that highlight the accounting treatment of the main operations related...

The aim of non-profit entities is not that of obtaining economic benefits or advantages but that of mainly carrying on charity actions, respectively of helping certain social categories of people. In specialty literature we find rather scarce articles referring to accounting treatments of...

This paper aims to determine the changes produced by joining the single currency. To achieve full economic integration, Member States should join the euro zone and harmonize their fiscal policies, including taxation, and other economic policies. The process of implementing the single currency...