The aim of the paper is to comment continuing works on the project whose purpose is to state generally accepted requirements for professional competence of managerial accountants and controllers. In this regard, Draft for a common Statement which defines conceptual outcomes of the project is the...

The aim of the paper is to comment continuing works on the project whose purpose is to state generally accepted requirements for professional competence of managerial accountants and controllers. In this regard, Draft for a common Statement which defines conceptual outcomes of the project is the...

The article describes the outcomes of the project whose purpose is – on the base of “Draft for a common statement” – to state generally accepted requirements for professional competence of managerial accountants and controllers. The important part of the project is empirical research...

The article describes the outcomes of the project whose purpose is – on the base of “Draft for a common statement” – to state generally accepted requirements for professional competence of managerial accountants and controllers. The important part of the project is empirical research...

The article describes the outcomes of the project whose purpose is - on the base of "Draft for a common statement" - to state generally accepted requirements for professional competence of managerial accountants and controllers. The important part of the project is empirical research focused on...

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...

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...

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...