The work aims to indicate the methods and the determining factors through which accounting information users can influence the development of financial-accounting engineering. A series of defining elements were extracted, based on a study carried out on Romanian companies, concerning the manner...

Many companies’ motivation to implement an enterprise system (ES) is the improvement of the core process. For the distribution companies, the adoption of information technologies can open new selling channels. In this article we aim to synthesize the possible benefits of the ESs. In order to...

Accounting for current assets mainly aims to obtain useful information on the management of their best in order to make management decisions. Counting efficiency of these assets, their importance, provides improved performance of the entity. In this paper we want to study the degree of...

This paper addresses to accounting researchers and proposes the use of abductive research strategy to improve the quality of accounting research outcomes. We argue that abductive reasoning has developed as a typical research method in all fields of interpretive studies but is still unrecognized...

This article sets out to present the difference between the means of executing creative accountingand that of executing fraud, the way in which they are perceived in the business environment, as well as the implications that they have in companies’ activities. The article’s structure...

Nowadays, globalisation and business internalisation have led to an increased number of frauds in organisations worldwide. The most affected are the multinational corporations because of the geographical distance, different fiscal systems and local factors that consist in tremendous...

The purpose of this paper is to present a history and an evolution of concepts of risk and risk management in economic, respectively financial fields, highlighting the usefulness (or not) and complexity of tools for risk assessment developed over time. The main objective of risk management is to...