In this study we concentrate our efforts on the consequences that the existence and manifestation of globalization have on various domains of human activity. The impact of globalization will be analyzed from the perspective of the cause-effect relationship, with a special emphasis on the...

Our paper focuses on accounting professionals in Romania as being a significant element when considering a national accounting system that went through complex accounting reforms of more than two decades. Since accounting policy represents an area of social and economic policy we must also...

The main objective of the present paper is to analyze the particular case of accounting for investment property when considering small and mediumsized entities. The first part of our study addresses the issue of SMEs financial reporting by synthesizing particularities being documented within...