The Romanian accountancy reorganisation process has registered an accelerated rhythm, defined by the need of communication and information in a common book-keeping.language, which was to assure the comparativeness, credibility and relevance of the information offered by the financial situations...

The data and information support are made from justifying documents, account books, financial situations and periodical account reports, electronic bearers (bands and magnetic disks, CDs, and floppy disks). Some of these supports assure, in a first stage, the data collection, meaning their...

The financial reports seldom represent for the American society the only source of information available directly from the entity. The name for the financial statements has not been standardized yet. The American legislators determine the general rules by the mean of the norms issued for the...

The sphere of internal audit activities has seen a continuous evolution that has frequently generated debates and controversies among specialists. The study realized in this context intends, firstly, a brief overview of the main stages of evolution and, secondly, it intends to highlight the...

This discussion paper resulted in a publication in the 'Journal of Economics and Management Strategy', forthcoming.<P> Distorted performance measures in compensation contracts elicit suboptimal behavioral responses that may even prove to be dysfunctional (gaming). This paper applies the empirical...</p>

Attempts to quantify the human assets of an organization happened the first time in the US in 1960, when it was tried to end it in their balance sheet. This idea of quantification started to analyze the differences in value between similarities or changes made in time by the same organization...

Accounting conservatism is an important aspect of financial reporting quality. Considering the tradeoff between relevance and reliability of the accounting information, it is argued that the level of conservatism of financial reports is increased by provision items, which are mainly future...

Inspired by a series of international studies, the present article tries to determine a taxonomy of accounting information systems used by Romanian organizations based on 3 key characteristics: the use of financial accounting, management accounting and operational reports by the management of...

The opening of the accounting to the actuarial calculation is a normal consequence of its evolutive spirit. At the origin of the international accounting standards lies the framework for preparing, presenting and disclosing the financial statements. The framework stays as a reference matrix, as...

The health-care industry requires large expenditure on research and development (R&D), with many projects undergoing long development cycles, usually with uncertain outcomes. Extant research has mainly concentrated on the health-care industry in the United States, where R&D costs are expensed as...