STRATEGIES IN OPTIMIZING THE OUTPUT OF FINANCIAL REPORTING: PROJECT FOR A NATIONAL PERSPECTIVE
Journal Title: Annales Universitatis Apulensis series Oeconomica - Year 2010, Vol 12, Issue 1
Abstract
Our paper presents the scientific demarche that we are developing through a current accounting research project. Prior to its implementation, the final steps of the project are being presented for discussion and debate. Aiming at developing a functional model for optimizing the national strategy regarding financial reporting, we first make a brief introduction to accounting systems and their main traits and evolution. Accounting information and its disclosure by entities is then discussed through the review of literature. The research methodology part describes the final steps of the project and the manner in which we plan for their implementation. The final part of the paper concludes on the contribution of our project.
Authors and Affiliations
Dumitru Matis, Carmen Bonaci, Razvan Mustata
Keywords
Related Articles
- EP ID EP150120
- DOI -
- Views 85
- Downloads 0
THE PRINCIPLE OF BUSINESS CONTINUITY IN TERMS OF FINANCIAL AUDIT
Standard IAS 1 Presentation of Financial Statements requires disclosure of all significant accounting policies used in preparing the financial statements. It also indicates the business continuity assumption as one of...
ACCRUAL ACCOUNTING, FOUNDATION FOR THE FINANCIAL REPORTING INTO THE PUBLIC SECTOR ENTITIES
The development of the accounting system of the public sector entities at mondial level has focused on taking up the accrual accounting as foundation for the financial reporting and totally or partially giving up the cas...
ACCOUNTING POLICIES AND TREATMENTS OF CONTINGENT ASSETS AND LIABILITIES IN PUBLIC INSTITUTIONS
This paper aims to approach an issue that is less common in public institutions, namely the accounting policies and the accounting treatments of contingent assets and liabilities with the goal of sustaining the quality a...
EMOTIONS THAT INFLUENCE PURCHASE DECISIONS AND THEIR ELECTRONIC PROCESSING
Recent studies have shown that most of our purchasing choices and decisions are the result of a careful analysis of the advantages and disadvantages and of affective and emotional aspects. Psychological literature recogn...
FINANCIAL AUDIT IN AN ARENA CONTEXT. AN ANALYSIS AT THE MESO-LEVEL
Research has generally focused either on the auditors’ decision-making process at micro-level or on the financial audit environment at macro-level. The present paper’s contribution to knowledge consists in filling in thi...