Together with Romania's accession to the European Union, the acceleration of the SMEs sector growth represents a strategic priority of our country. With this aim in view, there have been put into practice various assistance programs for the SMEs, at national level. This paper presents the...

The present paper is focused on the accounting professional’s role in the management, confinement and lessening of the consequences of present economic crisis. The article presents some considerations about how the financial – accounting information can be used by an economic entity in order...

The main objective in creating and sustaining a customer-oriented culture within the professional accountants, as members of the Body of Expert and Authorized Accountants from Romania is meeting the needs and expectations of each client. In this sense, each of them must realize the importance of...

Based on systematization of main formal professional institutions within the elements of accountant profession, the prospective trends of its regulatory convergence have been outlined: conceptualization of professional activity common principles; increasing accountant's responsibility through...

The professional accountant is the most adequate to provide opportune information for internal and external users, in order to accelerate economical development. A modern professional accountant must combine ethics, integrity and responsibility in the financial-accounting business field and he...

There is no human progress without the development of markets, and this implies the existence of professional accountants. Therefore, accountants satisfy general interest. The financial and accounting scandals that culminated with the collapse of large corporations have had an important impact,...

National Code of Ethics of the accounting profession in Romania establishes the rules of conduct and formulates the basic principles that must be followed to achieve common goals. Professional accountants in Romania operate in different entities and branches of the national economy as...

For the development of SMEs competitiveness in the present context of Romania's integration in the European Union, we consider that a good management of the enterprise, a process in which the management accounting has an essential role, is absolutely necessary.

The accounting profession fulfills a vital role in the development of modern economy, contributing to the thorough knowledge of business environment, the improvement of economic performance and solving some of the many problems the post-modern society is facing. Accounting profession fulfills a...

Accounting was the first organizational activity to be taken into consideration when IT technologies emerged, due to its very well regulated nature, which allowed an easy algorithm creation process. Next to the Accounting departments, the corresponding profession was strongly affected ever since...