Claudiu, ªerban; Monica, Pãtruþescu; Sabin, Armãºelu - In: Ovidius University Annals, Economic Sciences Series XII (2012) 2, pp. 1363-1366
In our work we start from the discrepancy between the views of practitioners and theorists accountants. This discrepancy increased once the abstract theoretical research, which resulted in a lack of intelligibility for practitioners. The latter believes that specialists in educational...