Energy efficiency is one of the main objectives of the European Union's policy. Organisations are trying to implement various measures to improve energy efficiency to optimise their business models. Professional accountants prepare the financial and nonfinancial information of the organisations....

The current research has as objective to identify the reporting practices of non-financial information through the indicators proposed by the Global Reporting Initiative (GRI) and the degree in which, for marketing purposes, there is a preference for the communication on positive aspects. In...

After the fall of communism, Romanian accounting has undergone several waves of reform. The first began with the 1991 Accounting Law and its 1993 Regulations implementing a French-inspired accounting chart and guidelines. The second wave of reform produced Regulations (in 1999 and 2001) for the...

The change in management accounting is a topical issue in international research in management accounting. We analysed the change in the management accounting from an international perspective. We also want to see which the situation in Romania is. In order to analyse it, we studied the articles...

Our paper borrows from pathophysiology the concept of thanatogenesis and applies it to accounting concepts and practices. We define accounting thanatogenesis as the study of the causes and processes that lead to the disappearance of an accounting concept or practice. We choose a number of...

Les sociétés cotées doivent préparer et présenter leurs états financiers conformément aux normes IFRS / IAS. Ces normes sont caractérisées par une certaine tendance à la convergence, démontrée par l'acceptation d'un petit nombre de choix pour le même problème de comptabilité....

Notre travail emprunte le concept de thanatogénèse de la médecine et l'applique à des concepts et pratiques comptables en Roumanie. Nous définissons la thanatogénèse comptable comme l'étude des causes et des processus qui conduisent à la disparition d'un concept ou pratique comptable....