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Through this paper we intend to disclose our actual research project focused on evaluation of the actual stage of Romanian academic accounting education in order to support the national university reform which has began in 2005. The research is meeting the international trends oriented to...
Persistent link: https://www.econbiz.de/10005091173
In 2005, the Report on the Results of the Global Accounting Education Benchmarking Pilot Project, prepared by Phelps and Karreman, found that higher education institutions were not providing the leadership role necessary to close gaps in accounting educat
Persistent link: https://www.econbiz.de/10008512043
Our paper is about the history of accountancy in Romania, in Transylvania. We develop this subject because we consider that is very important to know about the history of your own country, and from our point of view about the history of accounting, which is a very important component of nowadays...
Persistent link: https://www.econbiz.de/10009366148
The main object of this paper is to examine accounting harmonization in a sample of companies with regard to the presentation of consolidated financial statements. The results of the study indicate that listed firms tend to comply with IFRS requirements
Persistent link: https://www.econbiz.de/10008787449