Aligning the Romanian university education to the Bologna Treaty requirements generated the establishment of the professional skills that have to be obtained by students through business education. To enhance the skills to be acquired by a student along his preparation, the curriculum of the...

Over the last years an increasing number of companies issued Corporate Social Responsibility (CSR) or Sustainability Reports to complement their traditional financial reporting. Companies use various sustainability reporting standards or develop their own reporting frameworks starting from the...

The globalization of the economies, the domination of the multinationals and thedevelopment of the capital markets have increased the demand for complex information reflectingcommercial, social and environmental context in which organizations operate. Given that financialreporting cannot provide...

This study is motivated by the importance of communication with consumers in the pharmaceutical industry. We view communication as part of the company’s responsibility towards consumers. The aim of this study is to examine the communication mechanisms of corporate social responsibility...

In the context of the large number of Romanian economic graduates competing for a relatively small number of specialized positions, an increasingly dynamic environment that requires specialists and leaders with practical skills, internationalization and increasing competition among higher...

The change in management accounting is a topical issue in international research in management accounting. We analysed the change in the management accounting from an international perspective. We also want to see which the situation in Romania is. In order to analyse it, we studied the articles...

Our paper borrows from pathophysiology the concept of thanatogenesis and applies it to accounting concepts and practices. We define accounting thanatogenesis as the study of the causes and processes that lead to the disappearance of an accounting concept or practice. We choose a number of...

Les sociétés cotées doivent préparer et présenter leurs états financiers conformément aux normes IFRS / IAS. Ces normes sont caractérisées par une certaine tendance à la convergence, démontrée par l'acceptation d'un petit nombre de choix pour le même problème de comptabilité....

Notre travail emprunte le concept de thanatogénèse de la médecine et l'applique à des concepts et pratiques comptables en Roumanie. Nous définissons la thanatogénèse comptable comme l'étude des causes et des processus qui conduisent à la disparition d'un concept ou pratique comptable....

Romanian listed companies must prepare and present their financial statements according to IAS/IFRS standards. These standards are characterized by a certain convergence trend demonstrated by the acceptance of a small number of choices for the same accounting issue. However, companies are able...