STUDY REGARDING THE ACCOUNTING ACTIVITY MATTER TACKLED FROM THE EFFICIENCY REQUIREMENTS

Journal Title: Annales Universitatis Apulensis series Oeconomica - Year 2009, Vol 11, Issue 1

Abstract

The accounting activity depends on the general management which has as an objective to accomplish its functions within the organisation’s financial and patrimonial area. Naturally, we can not talk about an efficient management without an efficient accounting activity. For this reason, the present paper tackles certain aspects which we consider that have to be established in order to get efficiency in the accounting field. The theoretical aspects are backed by the results of a selective scientific research with the purpose of knowing the respondents’ opinion regarding the realities and perceptions over the accounting activity matter.

Authors and Affiliations

Alina Ciuhureanu, Nicolae Balteş

Keywords

Related Articles

CREATIVE ACCOUNTING, AN EXPRESSION OF THE DISCONNECTION BETWEEN ACCOUNTING AND TAXATION

In the context of a developed capital market, the dimensioning of the accounting profit is very important for investors, considering the financing of the economic entities to a higher degree than that offered by the bank...

DERIVATIVES USAGE IN RISK MANAGEMENT BY TURKISH NON-FINANCIAL FIRMS AND BANKS: A COMPARATIVE STUDY

The purpose of this study to compare the previous research about how the non-financial companies listed in the Istanbul Stock Exchange (ISE) and deposit banks in Turkey have disclosed information regarding the usage of d...

ASSERTIVE COMMUNICATION SKILLS

Assertive communication is the ability to speak and interact in a manner that considers and respects the rights and opinions of others while also standing up for your own rights, needs and personal boundaries. Assertive...

IMPACT ANALYSIS OF EQUITY VARIATION ON THE FINANCIAL POSITION OF THE ECONOMIC ENTITY

The analysis of equity and their variation during a financial year is an old custom in Anglo-Saxon accounting. In its simple form, such an analysis can be found in the interpretation of the structure „accumulated and r...

PREDICTING EARNINGSUSING COST ACCOUNTS RATIOS: EVIDENCE FROM MANUFACTURING LISTED FIRMS

In the research fields of earnings forecast and the behavior of cost accounts there are many studies that indicate factors that affect earnings and factors that are affected by the cost accounts. Earnings affected by...

Download PDF file
  • EP ID EP102590
  • DOI -
  • Views 85
  • Downloads 0

How To Cite

Alina Ciuhureanu, Nicolae Balteş (2009). STUDY REGARDING THE ACCOUNTING ACTIVITY MATTER TACKLED FROM THE EFFICIENCY REQUIREMENTS. Annales Universitatis Apulensis series Oeconomica, 11(1), 184-193. https://europub.co.uk/articles/-A-102590