The communication process plays an essential role in the retail sector and beyond; ever increasing global competition and changes in the behavior of consumers and economic instability, all have caused major retail companies to adopt a manner of external communication that is more complete,...

The financial crisis that was triggered in July 2007 has had serious repercussions and negative consequences on the global economy, with severe effects that are still visible more than four years later and mainly consist in the inability of most countries to overcome this distressing situation....

Since the accounting regulations complying with the European directives approved by Order No. 1.802 / 2014 of the Minister of Public Finance, effective from 1 January 2015, make significant changes and additions compared to the old provisions (OMFP No. 3.055 / 2009, as amended and supplemented),...

Globalisation, in addition to the many effects it has in all areas, determines, in what concerns higher education, a fierce competition between universities worldwide. This competition requires, as an essential element, that in addition to the services offered by the universities, they also...

This paper aims, firstly, awareness regarding the discussion items on the accounting origin, in space and time, in single entry and double-entry and the central influence of the of the ancient, classical and modern age on the economy and on the accounting methods development, that are the result...

Tax evasion is a transnational phenomenon, harmful for all economies, its counteracting being an important purpose for policymakers all around the world. However, in order to be able to control tax evasion, first we should be able to understand it better and also to know its extent. Due to the...

Due to the accelerated development of technological innovations, the accounting profession is undergoing changes. Studies conducted by research offices worldwide have shown that a significant transformation of the profession is anticipated in the upcoming years. Thus, there is a tendency to...

Digitization brings important changes to the accounting profession, changes related both to the implementation of digitized systems in the routine work of an accountant, and to education in this field, which prepares future accountants. The aim of this paper is to identify the perception and...

In life accounts of an enterprise stocks represent a very important topic in the light of their cost reflected in the profit and loss account on the one hand, and the value of assets shown in the balance sheet on the other hand. In practice are met two categories of enterprises for which stock...

In a post-industrial economy based on knowledge, the value of business does not given only by physical production capacities, but also by other intangible components such as : trademarks, know-how, patents, technical drawings, etc. Many companies may be very valuable because of the control held...