Knowledge society assigns to the higher education an essential role, fully recognized both at EU level and globally. One of the latest challenges in the field of academic education aimed at reconsidering the role of universities in the society, together with improving and reshaping their...

The theme of our research is the ways of keeping accounting entities that are the object of the provision of services in the accounting profession. This paper aims to achieve a parallel between the ways of organizing financial records - accounting provided by freelancers and companies with...

The annual financial situations represent the main source of information regarding the financial situation and the performance of any entity. The public character of the financial situations allows the presentation of the information to both the internal users and to the stakeholders too. This...