A PROFESSIONAL ACCOUNTANTS AND MANAGERS’ POINT OF VIEW ON ELABORATING AND GROUNDING THE ACCOUNTING POLICIES
The following study is meant to present the professional accountants’ perception opposite to the managers’ one regarding elaborating and substantiating the accounting policies in nowadays conditions, of harmonizing the Romanian accounting system with the European and international referential. The r...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
University of Petrosani
2015-10-01
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| Series: | Annals of the University of Petrosani: Economics |
| Subjects: | |
| Online Access: | http://www.upet.ro/annals/economics/pdf/2015/part1/Cernusca-Gomoi.pdf |
| _version_ | 1818937088354025472 |
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| author | LUCIAN CERNUŞCA BOGDAN COSMIN GOMOI |
| author_facet | LUCIAN CERNUŞCA BOGDAN COSMIN GOMOI |
| author_sort | LUCIAN CERNUŞCA |
| collection | DOAJ |
| description | The following study is meant to present the professional accountants’ perception opposite to the managers’ one regarding elaborating and substantiating the accounting policies in nowadays conditions, of harmonizing the Romanian accounting system with the European and international referential. The research method used is the inquiry (survey) and the research instrument is the questionnaire. As the objective was achieved, a series of research hypothesis were put in places, which were later tested with the help of the „Square Chi” method. The hereby study aims to bring awareness to the ones involved in the accounting by highlighting the importance which every single company should consider when the accounting policies and strategies are set up. |
| first_indexed | 2024-12-20T05:46:24Z |
| format | Article |
| id | doaj.art-38bf2a7438ef40b0804a64abc87e869c |
| institution | Directory Open Access Journal |
| issn | 1582-5949 2247-8620 |
| language | English |
| last_indexed | 2024-12-20T05:46:24Z |
| publishDate | 2015-10-01 |
| publisher | University of Petrosani |
| record_format | Article |
| series | Annals of the University of Petrosani: Economics |
| spelling | doaj.art-38bf2a7438ef40b0804a64abc87e869c2022-12-21T19:51:17ZengUniversity of PetrosaniAnnals of the University of Petrosani: Economics1582-59492247-86202015-10-01XV15970A PROFESSIONAL ACCOUNTANTS AND MANAGERS’ POINT OF VIEW ON ELABORATING AND GROUNDING THE ACCOUNTING POLICIESLUCIAN CERNUŞCA0BOGDAN COSMIN GOMOI1"Aurel Vlaicu" University of Arad, Romania"Aurel Vlaicu" University of Arad, RomaniaThe following study is meant to present the professional accountants’ perception opposite to the managers’ one regarding elaborating and substantiating the accounting policies in nowadays conditions, of harmonizing the Romanian accounting system with the European and international referential. The research method used is the inquiry (survey) and the research instrument is the questionnaire. As the objective was achieved, a series of research hypothesis were put in places, which were later tested with the help of the „Square Chi” method. The hereby study aims to bring awareness to the ones involved in the accounting by highlighting the importance which every single company should consider when the accounting policies and strategies are set up.http://www.upet.ro/annals/economics/pdf/2015/part1/Cernusca-Gomoi.pdfaccounting policiesprofessional accountantsaccounting optionsaccounting policies handbookCECCAR. |
| spellingShingle | LUCIAN CERNUŞCA BOGDAN COSMIN GOMOI A PROFESSIONAL ACCOUNTANTS AND MANAGERS’ POINT OF VIEW ON ELABORATING AND GROUNDING THE ACCOUNTING POLICIES Annals of the University of Petrosani: Economics accounting policies professional accountants accounting options accounting policies handbook CECCAR. |
| title | A PROFESSIONAL ACCOUNTANTS AND MANAGERS’ POINT OF VIEW ON ELABORATING AND GROUNDING THE ACCOUNTING POLICIES |
| title_full | A PROFESSIONAL ACCOUNTANTS AND MANAGERS’ POINT OF VIEW ON ELABORATING AND GROUNDING THE ACCOUNTING POLICIES |
| title_fullStr | A PROFESSIONAL ACCOUNTANTS AND MANAGERS’ POINT OF VIEW ON ELABORATING AND GROUNDING THE ACCOUNTING POLICIES |
| title_full_unstemmed | A PROFESSIONAL ACCOUNTANTS AND MANAGERS’ POINT OF VIEW ON ELABORATING AND GROUNDING THE ACCOUNTING POLICIES |
| title_short | A PROFESSIONAL ACCOUNTANTS AND MANAGERS’ POINT OF VIEW ON ELABORATING AND GROUNDING THE ACCOUNTING POLICIES |
| title_sort | professional accountants and managers point of view on elaborating and grounding the accounting policies |
| topic | accounting policies professional accountants accounting options accounting policies handbook CECCAR. |
| url | http://www.upet.ro/annals/economics/pdf/2015/part1/Cernusca-Gomoi.pdf |
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