To draw up the Consolidated Financial Statements it is necessary to aggregate the Patrimonial Statement, the Economic Account Statement and the Budgetary Execution Account Statement of all institutions within the scope of consolidation, so that, the assets and liabilities, the gains and costs,...

Entry into the European Union required the implementation of an efficient accounting system. Were analyzed compatibilities and incompatibilities between the EU accounting directives and international accounting standards. In the Romanian economy, large companies able to enter the accounting...

The development of public services is one of the priorities on the agendas of all policies, both national and European. One of the most recent concerns of the European Commission, as shown in the 2010 Innobarometer, is to find ways and develop strategies to support the innovation in the public...

Regional disparities are a priority both on the European agenda, and on the Romanian agenda of policy makers. The policy prescriptive character of the present paper aims to address the need to overcome regional disparities in the European framework in a context of continuously changing economic...

Bankruptcies of major credit institutions in the UK and the U.S., since late 2007, have generated a large-scale financial crisis that affected most countries of the world economy significantly. To limit the effects of the crisis and restore confidence in the banking system, states have taken...

Cost calculation proves to be a management tool that has become indispensable for any type of organization, but especially those in industrial production. Thus, to cope with the market economy, companies must organize cost calculation showing primarily the consumption of resources, but providing...

From a scientific perspective, articulating the concept of performance with other notions deserves to be analyzed more rigorously. Progress in this area seems to be passed through an epistemological reflection. Constructive-inspired model proposed by Dominique Bessire associates performance with...

In the organization of internal control flexibility is required because if a rule is too rigid or no longer current it can leads to inefficiency. Current organizational complexity involving the private sector to organize a system of internal control to fold on this, which can cover a territory...

Regarding the financial-accounting system, the internal audit aims at understanding the accounting and control systems finding and correcting the errors. The auditor must inform the general management about the obvious errors within the entity. The board must know evrything concerning these errors.

The member countries of European Union have included in their competence list the elaboration of certain standards regarding the fiscal system. The fiscal-accountancy correlation may get shaped for the following period of time, firstly through regulations. From this point of view, it is well...