The accreditation of accounting as scientific discipline is far from being achieved. In our attempt to establish the status of accounting as a science, we have used the current understanding of the term, and the contemporary perspectives on know-ledge in general.

In Romania, starting with the requirements of the Regulation (CE) no. 1606/2002 and of the national regulations, it is compulsive for the IFRS to be applied, since 1-st of January 2007, by the entities whose movable possessions, at the date of the balance sheet, are admitted for the transaction...

The social role of accounting has increased significantly in the recent decades and this due to the information they provide more and more influence the user behavior in the process of founding the decisions. The Romanian accounting has known significant mutations in recent years. Although there...

In order to exercise efficiently the financial audit it is required to adequately plan it, for each individual mission. This document synthesizes the essential aspects which must be taken into account by the auditors and divides them into groups, according to the following paths of action:...

Option for a knowledge society requires investment in human resources development to encourage employees to acquire new skills and accept occupational mobility. Effective strategies to improve access to learning and training throughout life, in order to eliminate the deficit of competence,...

The development of emerging technologies, including artificial intelligence (AI), has a direct impact on the accounting profession in the sense of redefining the role and place that accounting specialists occupy within economic entities. This paper is a systematic literature review and aims to...

For the purpose of this study, the data was extracted from the branches of people’s bank operating within Jaffna peninsula, Sri Lanka. Here, we analysed the data by employing simple correlation analysis. In the analysis, it is found that there is a positive relationship between job...

Although, in the fight with inflation, Romania has lately obtained indubitable success, the inflation rate in our country continues to be high. Although in the Romania of the year 2007 we speak of a one-digit inflation rate, still, it continues to represent a danger, both at the micro economical...

At present, in Romania, the organizational-functional-juridical entity – the group of entity – perceived as an economical reality with an importance that competes with one of the individual entity, in the sense that we orientate our attention over the general acceptation adopted according to...

The development of emerging technologies, including artificial intelligence (AI), has a direct impact on the accounting profession in the sense of redefining the role and place that accounting specialists occupy within economic entities. This paper is a systematic literature review and aims to...