Recent communications of the European Commission emphasises new elements on its agenda, such as a “rethinking education” coordinate. This refers especially to the VET system and the collaboration of the education institutions and the economic actors. An issue which has gained the Commission...

The present research aims to investigate the manner in which the public sector accounting under transition from cash to accrual base can be accompanied by legislative stability and coherence, using the example of Romanian public sector. The importance of a clear and concise change process is one...

The present investigation is aiming to provide a general overview of academic literature on related party transactions topic. The study is based on the positive perspective and on fundamental (descriptive – conceptual) research type. The main investigation techniques used were: the literature...

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 paper wants to highlights the relation between the development ofaccounting in Romania and the accounting profession. The development of the accountingeducation is related with the economical development as well as the profession. Havingintellectuals that are preoccupied of accounting we...

The concept of a true and fair view is representative for the submission of the entities’ financial statements, considering that all other principles are derived and shall be subject to it. Along with the entry into force of Directive IV of the EEC, the financial statements should give a true...

The purpose of this paper is to offer a full perspective on the evolution in time of goodwill definitions. This paper is part of the research conducted in the doctoral dissertation and we consider it is very important to have a full understanding of the concept studied in order to develop on...

In the context of New Public Management (NPM) and good governance, in the last decade the Romanian public health system has undergone a reform process. One of its consequences is the wave of public hospitals amalgamations that have occurred especially since the adoption of the new health law....

The purpose of this paper is to analyze the recent research litarature regarding public sector inter-institutional combinations. Based upon a sample of 51 articles published in 2010-2013 in four databases (Science Direct, Springer Link, Wiley Online Library and Sage), this study summarizes and...

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...