Recent financial scandals have demonstrated that the risk of accounting fraud may be vague in any type of economic system. In this context, transparency of information, indispensable element for competitiveness in the market is an efficient operation of systems of corporate governance and...

By its nature, the accounting field is in a close connection with ethics, morality and religion. The concepts of morality, ethics and religion are closely connected to each other and at the same time they are complementary. How many bankrupts occurred in economy and how many human dramas could...

Even if we assist to a decrease of the activity volume regarding the recruitment, its importance and the staff selection, stage specific to the MRU, coming immediately after the recruitment, will increase, so much the more as, the obtaining of organizational performance in crisis times requires...

The statutory audit is given by the audit activity of financial annual situations or of consolidated financial annual situations, corresponding to the communitary legislation transcript in national settlement. The statutory listener is “natural person authorized by the competent authority,...

Recently, the normative native framework as regarding the audit has realized the assimilation of the 2006/43/CE from 17 May 2006 Directive of the European Parliament and of the Council regarding the statutory audit of the annual accounts. Thus, it created a supervisi on public system for the...

The European Court of Accounts (ECA) is the European Union’s institution, established by treaty, with the purpose to make the audit of the EU funds. As an external auditor of the European Union, it contributes to improving the financial management of the Union, and acts as an independent...

The objective of this paper is to present difficulties which may arise from adopting international standards IAS / IFRS in preparing annual financial statements by companies, but also a show what they are technically in accounting. Most problematic issues could reverberate in political level,...

Increasing research and development activities, especially in the private sector, it is possible through tax incentives for companies witch unfold research and development activities. A tax incentive represents an important determined in innovative behavior. For designing and measuring public...

The multiple legal actions in the last three years, aimed at achieving ceratain wage differences by the satff employrd in the public sector (differences which were not granted by the employer or granted, but whose payment stopped following the Court of Accounts audit), raised at least two...

In the field of public administration, the adoption of a Code is, certainly, likely to allow the use of a uniform terminology for the same legal realities, institutions, legal principles and concepts, thereby reducing the risk of their differential and contradictory interpreting. The coding of...