In public entities, like in any other organization, management, the leading process, should be based on a thorough knowledge of the given situation. The knowledge management needs in order to direct its activities is got following the analyses conducted to identify vulnerabilities and...

Through this scientific paper, the authors aim to highlight the importance of environmental reporting for the economic entities in Romania. Considering the stage of the researches undertaken by the specialized literature up to the recent realizations of different specialists on environmental...

In this context the influence of principles and corporate governance codes regarding the structuring and the quality of reports’ financial and accounting information represents the basis of a quality financial report analysis. And this is due to the importance of the current research resulted...

The present article is debating the projections of a company’s activity based on its financial reports known to date. Connections with definitions and occurrence and dissemination sources of the financial reporting concepts are largely debated in the literature, as well as their usefulness and...

The aim of our approach is to clarify the role and position of the internal audit in thefunctioning of the organizational systems within the present social and economic context.On the one hand, the research had in view a systematization and reassessment, and, on the otherhand, a synthesis and...

The present article deals with a number of existing paradigms of the concepts and principles substantiating the elaboration and presentation of the financial reporting situations throughout the world. There are presented and commented the accounting postulates, principles, conventions and...

International accounting standards are underpinned by a normative approach of accounting, in the sense that these are based on conceptual accounting framework assimilated by a theoretical framework. The conceptual framework’s development is based on a priori theory, initiated by Chambers, in...

Within the framework of the normalization phenomenon, the quality of the accounting information has improved as the companies have stepped up with their competitiveness parameters; compared to the opponents on the local and international markets by means of the accounting information they have...

A premise of the normalization accounting, the globalization is characterized by the interaction of financial, material and human resources at international level. It develops and diversifies the transactions produced by economic entities, which influences the opportunity of processing and...

The taxation gets attention of entities regardless the applicable accounting system. It has been developed and is still widely developed by legislative provisions, rules, regulations and guidelines often difficult applicable in practice, through countless changes, new releases of taxes, new...