Almost every day, and quite often, we hear about how important the data, the information or the knowledge at work is. The saying "The one who has information, also has control” is more current than ever; it provides reliability, it awakens passion and determines you to store everything. We...

The traditional synthetic financial indicators of the performance, as well as the return on assets, the return of equity, the traditionally non-financial indicators used, and the utilization rate of production capacity, the rate of labor productivity or scrap rate, allow the entity to ensure if...

More often, we realize that we do not live for ourselves, that the saying “seize the day” should be revised in the light of the implications of our own actions for the others and the responsibility and each one’s responsibility come from the individual social consciousness, especially from...

The paper debates solutions, points of view and a commune language for Green Accounting. The main purposes of our research are the following: 1.Define the object of Green Accounting 2.Scope 3.Theory and specific practices 4.Disclosure and financial analysis 5.Romanian experience in Green...

We consider that the human being is the most important asset of the company. In the context of the social politics of the company and of the objectives of the management, along with all the other departments, the management control contributes to the resources of the entity. In this paper we...

At present, the performance measurement in accounting is achieved with the help of the compre-hensive income, which contains the determined result in the profit and loss account, also the profits and losses are accepted directly in the equity. However, not so long ago, the comprehensive income...

Value and evaluation process are two of the main subjects of discussion in the accounting world. Much more than other subjects, these are oriented towards the knowledge funds of the economic, accounting and social domains. Absorbing knowledge from different domains is a key feature of...

This article offers an image of the consequences that have arisen in the accounting practice in Romania, as a result of frequent changes in Romanian accounting in the recent years. In order to achieve this objective, it was conducted a positive type research by applying a survey among the...

Prenant en compte les données fournies par les entités figurant sur l Global Reporting Initiative concernant la responsabilité sociale des entreprises, cette étude, basée sur une recherche de type réglementaire, définit un nouveau concept "social - financial responsible reporting",...

It is well known that through the evaluation process is harder to calculate the real value of the balance sheet elements in accounting. Value and the evaluation process in accounting represent the main trigger point for the modern accounting research. The main aims of this article are to provide...