NECESSITY AND REALITY BETWEEN INFORMATION TRANSPARENCY IN PERFORMANCE SMEs TO TRACK
Although organizational performance is one of the most useful outcome variables are used today and its many measures, there is a lack of consensus on ways to measure performance of SMEs. As a business specializes in measurement, evaluation, knowledge management and control of assets, liabilities and...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
University of Petrosani
2010-01-01
|
| Series: | Annals of the University of Petrosani: Economics |
| Subjects: | |
| Online Access: | http://www.upet.ro/anale/economie/pdf/20100412.pdf |
| _version_ | 1819211968364412928 |
|---|---|
| author | CONSTANŢA IACOB SILVIA SIMIONESCU (BUŞE) |
| author_facet | CONSTANŢA IACOB SILVIA SIMIONESCU (BUŞE) |
| author_sort | CONSTANŢA IACOB |
| collection | DOAJ |
| description | Although organizational performance is one of the most useful outcome variables are used today and its many measures, there is a lack of consensus on ways to measure performance of SMEs. As a business specializes in measurement, evaluation, knowledge management and control of assets, liabilities and equity, and the results obtained, the accounts must provide chronological and systematic recording, processing, publication and preservation of information on financial position, financial performance and cash flows, both for their domestic needs and in dealing with present and potential investors, financial and trade creditors, customers, public institutions and other users. A modern accounting system, but one which is open to investors and accounting can be applied outside the application of IFRS subject of this article. |
| first_indexed | 2024-12-23T06:35:30Z |
| format | Article |
| id | doaj.art-9d70ad1210cd40a7ad7325e3bd0fddd5 |
| institution | Directory Open Access Journal |
| issn | 1582-5949 |
| language | English |
| last_indexed | 2024-12-23T06:35:30Z |
| publishDate | 2010-01-01 |
| publisher | University of Petrosani |
| record_format | Article |
| series | Annals of the University of Petrosani: Economics |
| spelling | doaj.art-9d70ad1210cd40a7ad7325e3bd0fddd52022-12-21T17:56:48ZengUniversity of PetrosaniAnnals of the University of Petrosani: Economics1582-59492010-01-01X4117124NECESSITY AND REALITY BETWEEN INFORMATION TRANSPARENCY IN PERFORMANCE SMEs TO TRACKCONSTANŢA IACOBSILVIA SIMIONESCU (BUŞE)Although organizational performance is one of the most useful outcome variables are used today and its many measures, there is a lack of consensus on ways to measure performance of SMEs. As a business specializes in measurement, evaluation, knowledge management and control of assets, liabilities and equity, and the results obtained, the accounts must provide chronological and systematic recording, processing, publication and preservation of information on financial position, financial performance and cash flows, both for their domestic needs and in dealing with present and potential investors, financial and trade creditors, customers, public institutions and other users. A modern accounting system, but one which is open to investors and accounting can be applied outside the application of IFRS subject of this article.http://www.upet.ro/anale/economie/pdf/20100412.pdfSMEIFRSinformationtransparencyrelevanceconvergence performance |
| spellingShingle | CONSTANŢA IACOB SILVIA SIMIONESCU (BUŞE) NECESSITY AND REALITY BETWEEN INFORMATION TRANSPARENCY IN PERFORMANCE SMEs TO TRACK Annals of the University of Petrosani: Economics SME IFRS information transparency relevance convergence performance |
| title | NECESSITY AND REALITY BETWEEN INFORMATION TRANSPARENCY IN PERFORMANCE SMEs TO TRACK |
| title_full | NECESSITY AND REALITY BETWEEN INFORMATION TRANSPARENCY IN PERFORMANCE SMEs TO TRACK |
| title_fullStr | NECESSITY AND REALITY BETWEEN INFORMATION TRANSPARENCY IN PERFORMANCE SMEs TO TRACK |
| title_full_unstemmed | NECESSITY AND REALITY BETWEEN INFORMATION TRANSPARENCY IN PERFORMANCE SMEs TO TRACK |
| title_short | NECESSITY AND REALITY BETWEEN INFORMATION TRANSPARENCY IN PERFORMANCE SMEs TO TRACK |
| title_sort | necessity and reality between information transparency in performance smes to track |
| topic | SME IFRS information transparency relevance convergence performance |
| url | http://www.upet.ro/anale/economie/pdf/20100412.pdf |
| work_keys_str_mv | AT constantaiacob necessityandrealitybetweeninformationtransparencyinperformancesmestotrack AT silviasimionescubuse necessityandrealitybetweeninformationtransparencyinperformancesmestotrack |