The economic theories and the accounting regulations deriving from them should be reconsidered for SMEs. At global level, there are accomplishments in this respect – IASB IFRS for SMEs – or intentions – European Commission proposals for certain simplifications of the European directives....

The economic theories and the accounting regulations deriving from them should be reconsidered for SMEs. At global level, there are accomplishments in this respect – IASB IFRS for SMEs – or intentions – European Commission proposals for certain simplifications of the European directives....

This study offers insight into the European Qualifications Framework (EQF), as agreed and detailed by the Romanian qualifications framework, applied to the economic sector. By means of a survey conducted on 92 employing companies, it validates the importance of competencies for the Romanian...

This research covers the Romanian financial reporting in the Post-Communist period. Firstly, through a qualitative analysis, it demonstrates the existence of three different accounting stages for the period 1997-2009. The research is based on the distinction between accounting systems of...

The present dynamics of the economic environment imply the existence of permanent exchange between the world states’ economies. This fact is benefic for and desired by all the participants on the international economic transactions market, but it may also imply some risks. Thus, they must have...

The study proposes an analysis framework of the factors that influence accounting systems, based on Nobes's theory regarding the classification and forming of a hierarchy of accounting systems, and the stakeholders and resources dependence theory, respectively. It tests the theoretical validity...

There are many studies confirming the theory according to which the decisions of the users of the accounting information depend on the quality of this very information, namely its intrinsic quality, as well as its impact through publication. We undertake to test the extent to which the intrinsic...

This research studies, through a content analysis of the comment letters to the IVSC project on fair value determination of intangible assets, the legitimacy of this professional body, or of the accounting associations, to develop measurement standards specific to this accounting concept. At...

This research empirically investigates the extent to which accounting principles and judgments were applied by accounting professionals in Romania, while identifying the current practice. The findings show that accounting professional reasoning is positively associated with the development...