The paper approaches some epistemological and methodological aspects of scientific research in accounting, such as: the distinction between accounting research and scientific research in accounting; the products, dynamics and mechanism of scientific creation; scientific research as a fundamental...

Intellectual capital has become a key element of the knowledge economy and the knowledge economy, which includes today even the SMEs from Romania, alongside with other types of organizations, puts a great emphasis on the exploitation of the intellectual capital. The SMEs employees create a...