The cash flow of the company is an essential element for the application and development of a fluency activity where the payment terms are considered according to the agreement and contracts. Concerning the multinational companies, it is the finance controller’s task to perform a strict,...

The end users of company’s accounting should be able to compare the financial statement of a company in time, in order to identify the tendencies within the financial position and its performance. The users should be able to compare the subsidiary financial statement, in order to ascertain, at...

Purpose: Accounting practices vary not only across firms, but also across countries, reflecting the respective legal and cultural background. Attempts at harmonization therefore continue to be rebuffed. The purpose of this paper is to argue that different wordings in national laws, and...

Integrated reporting promotes changing the internal processes of companies to generate improved performance. One way toward this goal is to use integrated thinking as a tool to achieve a "better understanding of the factors that materially affect an organization's ability to create value over...

In Romania, the COVID-19 pandemic has interfered with education, besides other areas, since March 2020. Schools and universities shifted from classroom to online teaching, and the education system needed to adapt to the new form of organization. The paper provides a study on how teachers from...

The objective of the paper is to outline an overview of the financial position and performance of the national eco-industry, based on a financial statements analysis performed on a significant sample of companies. The research focused on the most representative Romanian eco-industrial sectors,...

For more than 40 years, there has been a continuous and heated debate in literature, with regard to the difficult relationship between the three components of the accounting profession: research, practice and teaching. With few exceptions, there is a large consensus of opinions that there is at...

The purpose of this paper is to investigate the accountants’ perceptions as providers of accounting information, regarding the status of the management accounting in the Romanian business environment. In this respect we conducted a questionnaire-based study among accounting professionals from...

In Romania, the COVID-19 pandemic has interfered with education, besides other areas, since March 2020. Schools and universities shifted from classroom to online teaching, and the education system needed to adapt to the new form of organization. The paper provides a study on how teachers from...