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

INTERNAL CONTROL ACTIVITIES: CAUSE AND EFFECT OF A GOOD GOVERNANCE OF ACCOUNTING REPORTINGS AND FISCAL DECLARATIONS

As a subsystem of the management system, the internal control could be viewed as the primordial condition for the efficient and effective accomplishment of the general and specific objectives of any organization. From th...

 RESPONSIBLE DIVERSIFICATION: KNOWING ENOUGH ABOUT DIVERSIFICATION TO DO IT RESPONSIBLY: MOTIVES, MEASURES AND CONSEQUENCES

 Diversifying in a responsible way is a challenge that many firms face today. In this survey we posit whether firms should diversify and whether it is a way to create value, since the motives leading to diversificat...

TRANSPORT CHARACTERISTICS IN AUTOMATED PRODUCTION

In the paper manufacturing automation systems is divided into two classes: rigid automation and flexible automation. The paper intends to highlight the decrease of transportation time within production processes as a res...

AN EMPIRICAL STUDY OF CORRELATION BETWEEN NET ASSETS AND OWN FUNDS IN THE ROMANIAN BANKING SYSTEM DURING 2001-2008

In this paper we explore the correlation between net assets and own funds in the Romanian banking system during 2001-2008. We based our approach on the Pearson correlation coefficient and we realized an empirical study,...

LABOUR TAX WEDGE IN THE REPUBLIC OF MACEDONIA - TRENDS AND INTERNATIONAL COMPARISON

The tax wedge is a significant part of total labour costs, which creates a difference between the gross wage and the net take-home pay. The tax wedge receives much attention in research, since it is perceived that high...

Download PDF file
  • EP ID EP102590
  • DOI -
  • Views 91
  • 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