In recent years the talk increasingly about performance and so were many concepts regarding the definition, classification and highlighting ways of enhancing performance in an organization. Management concepts that dominate modern organizations are value

In Romania, most products sold in online stores are technology and communication ones. Best sold products through the Internet, globally speaking (games, toys, flowers, watches, tickets), are only 30% of the online products offered in Romania. Culture (books and information) only represents 10%...

The evaluation of the educational services quality by the students represents an important element of the internal quality monitoring process for the identification of the necessary actions required in the continuous improvement of the offered educational quality, and on the other hand it...

The diversity of the accounting informational needs has determined the establishment of two representations of the same reality: an „internal” representation – the managerial accounting – and an “external” one – the financial accounting. From this perspec

For a long time, management accounting has been used based on a predominantly technical approach which strictly aimed at computing the costs. Gradually, to the management accounting it has been added a decisional approach aimed at influencing the behaviou

In our study we have proposed to measure the extent of intellectual capital disclosure using annual reports as the source of our documentation. The empirical analysis is twofold: firstly we are interested in analyzing the value of intellectual capital using a value-based approach, through the...

In this paper we intend to continue the research regarding the enterprise accounting policies and the manner in which these are perceived by the practitioner accountants, preparers of financial statements. This time, in order to carry out the research, we made up a new questionnaire applied to...

One of the most researched topic regarding financial reporting and disclosure of today is the way intellectual capital or knowledge assets contributes to the improving of the quality of information disclosed and create or add value to business performance. Also, it is acknowledged that a company...

In the last few decades, the problem of voluntary disclosure of financial or non-financial information has been, in the attention of specialists, given the fact that information assimetry, as explained by the agency theory, has become an important factor for the actors of financial markets. High...