The present research aims to investigate the manner in which the public sector accounting under transition from cash to accrual base can be accompanied by legislative stability and coherence, using the example of Romanian public sector. The importance of a clear and concise change process is one...

The major subjects of our paper are focus on the following subjects: thesupervision of the structural funds with reference to the money put at Romania’sdisposal for the development of tourism; the analysis of competitiveness in tourismthrough the 8 parameters presented; the analysis of the...

In maritime transport, a well-structured crew personnel strategy impacts on every facet of the ship’s operation and is an issue that must not be ignored. Competitiveness of seafarers can be acquired by appropriate training. Seafarers have to pass specific training programs when they study in...

This research empirically investigates the extent to which accounting principles and judgments were applied by accounting professionals in Romania, while identifying the current practice. The findings show that accounting professional reasoning is positively associated with the development...

This study offers insight into the European Qualifications Framework (EQF), as agreed and detailed by the Romanian qualifications framework, applied to the economic sector. By means of a survey conducted on 92 employing companies, it validates the importance of competencies for the Romanian...

The economic theories and the accounting regulations deriving from them should be reconsidered for SMEs. At global level, there are accomplishments in this respect – IASB IFRS for SMEs – or intentions – European Commission proposals for certain simplifications of the European directives....

This research studies, through a content analysis of the comment letters to the IVSC project on fair value determination of intangible assets, the legitimacy of this professional body, or of the accounting associations, to develop measurement standards specific to this accounting concept. At...

There are many studies confirming the theory according to which the decisions of the users of the accounting information depend on the quality of this very information, namely its intrinsic quality, as well as its impact through publication. We undertake to test the extent to which the intrinsic...

The economic theories and the accounting regulations deriving from them should be reconsidered for SMEs. At global level, there are accomplishments in this respect – IASB IFRS for SMEs – or intentions – European Commission proposals for certain simplifications of the European directives....