Globalization is a phenomenon that occurs extensively in the current period. Thisprocess entails extensive and the need to consider that entities survival depends on the ability toaccess external markets. The paper forms by diagnosis internationalization of entities pretenseways of access...

In the last years, the accounting of the public institutions passed through major transformations in the middle of which were the passing from the accounting based on money to the engagement accounting. These generated “the decrease in the accounting field” of the public institutions...

The process of reforming accounting has been transposed to the level ofpublic institutions for nearly 3 years. It was an audacious attempt by Cutting out theheavy legacy of the past, limited to income earned and expenses paid. The next stageof reform is sedimentation, decanting, and the...

ABSTRACT. Education has a vital role for the development of civilization, culture, andhumanity, for increasing the discipline and rationality level in the social life, for cultivating thespiritual values and for granting the human condition an elevated statute. The faithful reflection of...

This paper aims to approach an issue that is less common in public institutions,namely the accounting policies and the accounting treatments of contingent assets andliabilities with the goal of sustaining the quality and completeness of financial accountinginformation, being a culture oriented...

About the human resource and its role at the level of any entity it has been wrote (justified) very much. In the same time the idea of social accounting takes place more and more in the Romanian perception of accounting. Human and fascinating by its designation, the subjects of this form of...