Regulators have recently cited concerns about the extent and quality of accounting consultation within accounting firms on difficult client accounting policy issues. In this paper we report the results of research that examines the role of accounting consultation units in public accounting...

The purpose of this study is to investigate accounting professionals' perceptions of (1) importance of education phases and environmental conditions in development of ethics awareness, (2) approaches in accounting ethics education in university and professional pre-qualification, and (3)...

The Soviet Accounting Bulletin was published from 1973 to 1983. It provided rare and fascinating direct insight into the role, function and position of the bookkeeper/accountant in the Soviet system, both in theory, e.g. through Lenin's writing, and in practice, e.g. through extensive quotations...

As regards increasing awareness of business process and its results, innovative approaches to performance measurement were developed during last decades. This paper deals with comparison of requirements for efficient performance measurement information system and characteristics of accounting...

The aim of the paper is to discuss the selection of accounting software for SMEs from the point of view of an end user. The measures are split into three categories: performance features, technical criteria and business requirements. The three groups are then analyzed more precisely within...

Accounting is a communication tool, a common „financial language“. Separation of management accounting and management itself is a key assumption for complete and reliable information. Role of controller is to define the content and the conception of basic accounting categories (costs,...

Even though various support initiatives for small and medium enterprises (SMEs) have been introduced in recent times, there are also many limiting characteristics of SMEs, such as a lack of 'formality' in terms of accounting procedures. The introduction of International Financial Reporting...

Controlling" represents a new concept in the Romanian economic environement, being implemented successfully in very few companies. Unlike the German space where controlling is very well represented both at a practical level and in the academia, in Romania controlling can only be found at a...

Romanian companies were privatized listed in the table, forming a highly dispersed ownership, free of activism in managing companies and the emergence of a powerful group of majority shareholders. These companies are controlled by managers and employees or shareholders at the expense of minority...

The Soviet Accounting Bulletin was published from 1973 to 1983. It provided rare and fascinating direct insight into the role, function and position of the bookkeeper/accountant in the Soviet system, both in theory, e.g. through Lenin’s writing, and in practice, e.g. through extensive...