The present research aims to propose a new approach to defining and measuring assets in terms of the negative effects and net benefits arising from their use and affecting the natural capital. In this regard, we provide a new definition and a reclassification of assets in three categories,...

Switching from an accounting system based on compliance and enforcement of strict rules, to a system where the professional judgement plays a key role in the accounting recognition of assets and their disclosure can be a difficult exercise. Throughout history, Romania has moved through a winding...

Switching from an accounting system based on compliance and enforcement of strict rules, to a system where the professional judgement plays a key role in the accounting valuation and recognition of assets and liabilities can be a difficult exercise. After 1989, an accounting reform began in...

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...

It has been suggested that accounting conservatism plays an important role in corporate governance. Our assumption is that conservative accounting is done by accountants that have a thorough understanding of basic conservative accounting. In our paper, we tested the attitude towards conservatism...

The purpose of this paper is to investigate the extent to which accounting internships contribute to forming and developing students' competencies, practical abilities, professional and ethical values and to a more informed understanding of the accounting profession. We focus on the internship...

Financial and non-financial reporting concerns in various industries are current challenges. With respect to tourism – the case of amusement parks – the existing research is scarce. In this context, the objectives of our research are the following: (i) to identify and critically analyse the...

Accounting appears to develop in different ways, depending on the context and its specific needs, based essentially on the Darwinian principle : the useful accounting survived (Alexander, Nobes, 2001). Our research is basically a discussion of this positi

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...