The purpose of this paper is to investigate the accountants’ perceptions as providers of accounting information …, regarding the status of the management accounting in the Romanian business environment. In this respect we conducted a … questionnaire-based study among accounting professionals from the Timis County. The study shows that the accountants’ perception on …

The paper aims to investigate the characteristics of financial reporting and management accounting by Slovenian Small … legal bases for external financial reporting of SMEs, rules in national accounting standards and their close linkage with … lenient requirements on accounting practitioners’ qualifications and a lack of supervision of financial statements. We then …