Continuing professional development (CPD) is the educational and developmental work and learning that professionals undertake after they have qualified as members of their professional body. International Education Standard (IES 7), issued by the International Federation of Accountants (IFAC) in...

For the development of SMEs competitiveness in the present context of Romania's integration in the European Union, we consider that a good management of the enterprise, a process in which the management accounting has an essential role, is absolutely necessary.

Based on systematization of main formal professional institutions within the elements of accountant profession, the prospective trends of its regulatory convergence have been outlined: conceptualization of professional activity common principles; increasing accountant's responsibility through...

The accounting profession fulfills a vital role in the development of modern economy, contributing to the thorough knowledge of business environment, the improvement of economic performance and solving some of the many problems the post-modern society is facing. Accounting profession fulfills a...

Accounting was the first organizational activity to be taken into consideration when IT technologies emerged, due to its very well regulated nature, which allowed an easy algorithm creation process. Next to the Accounting departments, the corresponding profession was strongly affected ever since...

The aim of the paper is to comment continuing works on the project whose purpose is to state generally accepted requirements for professional competence of managerial accountants and controllers. In this regard, Draft for a common Statement which defines conceptual outcomes of the project is the...

SMEs now have a significant importance for the majority of developed and developing economies. Statistics from almost every country show that SMEs prevail in each and every economy. A developed SMEs sector means growth, innovation and last but not least, jobs. SMEs represent the majority of...

National Code of Ethics of the accounting profession in Romania establishes the rules of conduct and formulates the basic principles that must be followed to achieve common goals. Professional accountants in Romania operate in different entities and branches of the national economy as...

There is no human progress without the development of markets, and this implies the existence of professional accountants. Therefore, accountants satisfy general interest. The financial and accounting scandals that culminated with the collapse of large corporations have had an important impact,...

The main objective in creating and sustaining a customer-oriented culture within the professional accountants, as members of the Body of Expert and Authorized Accountants from Romania is meeting the needs and expectations of each client. In this sense, each of them must realize the importance of...