STRATEGIES IN OPTIMIZING THE OUTPUT OF FINANCIAL REPORTING: PROJECT FOR A NATIONAL PERSPECTIVE

Our paper presents the scientific demarche that we are developing through a currentaccounting research project. Prior to its implementation, the final steps of the project are beingpresented for discussion and debate. Aiming at developing a functional model for optimizing thenational strategy regarding financial reporting, we first make a brief introduction to accountingsystems and their main traits and evolution. Accounting information and its disclosure by entities isthen discussed through the review of literature. The research methodology part describes the finalsteps of the project and the manner in which we plan for their implementation. The final part of thepaper concludes on the contribution of our project.