Environmental changes require a new management control, to give more power and confidence of all parties involved and a management accounting that is concerned with understanding the environment and taking in consideration strategic orientations, decision, resource management and continuous...

The study was based on a scientific research, investigation type, applied on a 110 organisations’ sample. The essential objectives consist of knowing the level in which financial-accounting professionals apply the professional ethics’ standards; outlining

The emergence and development of small and medium enterprises has been and continues to be a driving force for the remarkable economic progress, influencing and accelerating economic growth through more efficient use of resources. Characterized by flexibility, mobility, innovation and capacity...