The present empirical study assessed factors as environment, education, social pressure and government actions from the perspective of promoters of sustainable behavior of students. In this regard a survey was conducted in one of the largest university in Romania. Our results documented as...

The present empirical study assessed factors as environment, education, social pressure and government actions from the perspective of promoters of sustainable behavior of students. In this regard a survey was conducted in one of the largest university in Romania. Our results documented as...

Small and medium-sized enterprises (SMEs) are an important part of each economy all around the world. However, little is known about the taxonomy of both traditional and modern management accounting practices (MAPs) used by SMEs in the process of decision making. In order to address this gap in...

Small and medium-sized enterprises (SMEs) are an important part of each economy all around the world. However, little is known about the taxonomy of both traditional and modern management accounting practices (MAPs) used by SMEs in the process of decision making. In order to address this gap in...

Accounting-taxation relationship is an always challenging topic. It seems, thisrelationship has moved from standards to practice and from practice to perception. Is taxationinfluencing accounting?In this paper we studied this issue from a behavioral approach: we asked indiviuals pertaining totwo...

This paper we seek to measure the fiscal influence over accounting on a de facto level,empirical analysis is being performed on companies listed on the Bucharest Stock Exchange (BSE)and RASDAQ market, on a sample of 210 companies. Our observation was conducted in the year2008, the variables...