The article aims to emphasize the importance of the ABC method in the provision of real production costs within mining extractive industry entities in Romania. Starting from the progress of investigations undertaken in the specialty literature regarding the adaptation and implementation of the...

This study examines the determinants and implications of the information disclosed in interim reports submitted to the Helsinki Stock Exchange in the period 1985-93. The determinants part of the work is based primarily on prior literature, firm attributes, and the development of the...

Along with continuing changes in the tax law, the requirements to the organization of small business accounting are changing, too. The article provides the analysis of normative legal documents governing small business accounting. The accounting requirements for small businesses of general and...

Responding to recent calls in the literature to examine the organizational context of boards of directors, this study investigates whether different board compositions are associated with different organizational information contexts. The results of this study may shed light on the findings of...

In today’s business environment, one of the most popular methodologies used to allocate manufacturing overhead cost (MOC)s on products is “Step-down Allocation Method”. In this methodology, transferring of manufacturing overhead costs from supplementary cost centers to primary cost centers...

Most specialists believe that there is no Enterprise Resource Planning without any financial and accounting information in the operations they administer in these systems. A financial-accounting pattern gathers and strengthens information related to all the activities of a company thus allowing...

One of the main reasons that leasing is a financial alternative so popular in the world is the one that synthesize its own „philosophy”: It’s not ownership of the assets but their effective use is the one leading to profit. The key aspect is the proper use of capital resources: the...

Through our study we wanted to find out to what extent the economic agents comply with some of the requirements for the disclosure of information in the individual annual financial statements, formulated in the Accounting Regulations in Compliance with Fourth Directive of the EEC (approved by...

If the accounting measurement of economic performance has a lot of techniques and tools we can not say the same for the other two objectives, environmental and social. On the assumption of maximizing benefits, the question arises whether social enterprises reach performance levels similar to...

Social, economic and legal factors resulted in differences in the financial statements from one country to another. These factors have contributed to use different criteria to recognize the structure of financial statements and the option for different bases of valuation. They also affect the...