The accounting standardization process is in progress at international regional level, more and more countries have reached the same conclusion of enforcing high quality accounting standards like IAS/IFRS. At international level, on one hand it is thought to implement IASB's international...

An overview of the accounting profession’s evolution in Romania can only be a cause for reflection. As far as Romania is concerned, the accounting profession’s development rhythm followed the pace of the economic, social and political development of the country: first, formally speaking, as...

There is very little material in English language academic journals regarding accounting history in Romania. Most prior research has focused on a specific year or a short period of time without providing a theoretical explanation or interpretation. The goal of this article is to provide a...

The use of IT in the financial and accounting processes is growing fast and this leads to an increase in the research and professional concerns about the risks, control and audit of Ac-counting Information Systems (AIS). In this context, the risk and control of AIS approach is a central...

The use of IT in the financial and accounting processes is growing fast and this leads to an increase in the research and professional concerns about the risks, control and audit of Accounting Information Systems (AIS). In this context, the risk and control of AIS approach is a central component...

The purpose of this paper is to present experiences from the use of accrual accounting information in the public higher education sector in Romania and, thus, to contribute to our understanding of the prospects for using that kind of accounting in public organizations.

The purpose of this paper is to present experiences from the use of accrual accounting information in the public higher education sector in Romania and, thus, to contribute to our understanding of the prospects for using that kind of accounting in public organizations.

To meet the challenges of globalization, the EU Member States have to put into practice the creative and innovative capacity, the research representing a source of competitiveness and the main generator of knowledge. The purpose of the paper is to examine how European cohesion policy, through...

Risk analysis materializes in: applying to the weightings of risk factors the level of risk assessment, on risk factors, based on the assessments made by auditors regarding: the functionality of internal control, the influence of quantitative and qualitative elements; determination of the total...

This paper makes a comparative study of accounting methods and treatments regarding the establishment of revenues and evaluation of fixed assets and investment securities reported in four countries: Romania, France, Great Britain and USA.