The primary objective of general purpose financial reporting is to provide high-quality financial information about the reporting entity, useful for economic decision making. Qualitative characteristics of financial statements are the basic attributes that make sense of usefulness of accounting...

The auditors’ independence is a concept intensively discussed both in specialized literature and on regular level. This work highlights the requirements imposed by the achievement of such a desideratum, starting from the double significance of the independence expressed in specialized...

Knowledge of the influences that change has had on social effectiveness is a matter for further implementation of change. Managers who initiate such a complex process know very well that the change may involve a period of time before the results start to emerge. They also know that arise during...

Public organizations that manage to successfully maintain its competitiveness change not look like a unique event, but as an ongoing process, necessary for survival, development and perfecting them. Change must be perceived as an intrinsic element of an organization and should be integrated into...

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...

Financial audit consists of collecting and evaluating some tests regarding information in order to determine and return the accordance degree of that information with a series of preestablished criteria, performed by a competent and independent person. Doing this activity at the level of...

For enterprise management, the accountant data should allow a correct calculation of costs, an acquaintance of expenditures that are reflected within financial accountancy affects the result of the exercise, but also the cost of realized products or services are not necessarily imputed, they are...

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...