In order to increase the performance, the companies are forced to find ways ofbecoming more efficient and also to develop the use of the new digital technologies so that theaccess, storage and transmission of information to be much easier and more accessible in terms oftariffs. The main...

The primary purpose of this paper is to present the actual role of accounting information systems. After the description of the theoretical background I state the main characteristics of modern accounting systems, and explain how these software packages can efficiently help not only the work of...

Financial audit consists of collecting and evaluating some tests regarding information in order to determine and return the accordance degree of that information with a series of preestablished criteria, performed by a competent and independent person. Doing this activity at the level of...

The Romanian economy, after 1990, has undergone a comprehensive restructuring process from centrally planned economy to an economy governed by the rules of the market economy, rules of the game led to a competitive type economy, with winners and laggards, with winners and losers. In the first...

According to the legal framework of our country, economic units are responsible for organizing the management accounting adjusted to the specific activity. Economic and social transformations after 1989 led to significant changes in financial accounting, this being in a continuous process of...

The cost of capital is the result of two behaviors, one being that of the entrepreneur and the investor second. These behaviors converge in a common point, namely the maximization of enterprise value. Cost accounting reflects cash expenses actually incurred by the enterprise and the economic...

In recent years accounting applications become more complicated because of the growing markets and developing technology. Therefore the requirements of accounting education have increased and trying some new learning techniques have become necessary. Thus, this study was prepared to measure the...

Globalization has brought major changes in the world economy, for example a significant increase in trade and investments, rapid technological changes in communications as well as an increasing trend towards deregulation of financial markets. Prospects of increased sales in the world-wide market...

Ethical behavior of the accountants is important to maintain the public confidence. The objective of this study is to determine the ethical values of accounting students according to some variables. 724 students joined the research Project. Research were asked by survey technic. The Ethical...