In elaborating the paper, we started from the idea of the necessity of knowing the reasons that determined the reconsideration of the importance of accounting information, in order to ensure survival, performance and durability of businesses in the context of the new challenges launched by the...

In the context of the new reality and trends of XXIst century, most of the countries are committed, with different intensity and results, to promoting a development process based on knowledge; in the most advanced countries, the knowledge-based society is already a present fact. It is to be...

The paper presents the conclusions of a comparative study conducted using two samples of companies listed on the Bucharest Stock Exchange – organizations considered “knowledge-based” and companies from Top 100 of issuer after capitalization regarding the importance of some quantifiable and...

The emergence of knowledge-based companies increased the importance of intangible assets, assets that were considered the most competitive advantages of companies. So, in this paper I tried to answer the following question: Which is the Romanian accounting reality about the intangible assets...

Now, it is indisputable the role, increasingly important, that tourism plays in economic and social development. This is reflected particularly through the tourism movement, which by generating revenue contributes to the creation of GDP. Size of tourist movement can be expressed through the...

In the purpose of giving the answers to customers’ harsh exigencies, in the Romanian tourism development has to be taking into account especially the “accommodation” component. The dimension of technical and material base of accommodation can be express through: units’ number, rooms’...

This paper has the purpose of analyzing the existent departmental relationship respective accountant and manager position by assessing first the general frame of those two activity areas and then the main leading part which them have to accomplish in a certain company. Then, we shall reduce the...

Nowadays, we may observe that the rules of traditional economy have changed. The new economy – the knowledge based economy determine also major change in organizations resources, structure, strategic objectives, departments, accounting, goods. In our research we want to underline how the...