Nowadays, the activity performed by professional accountants should be transparent and the communication process should be an efficient one so that the data transmitted is relevant and reliable. Such characteristics can become achievable only within a quality accounting referential, based on...

Subsequent to the nature of activities performed in construction contracts, the date on which contract execution begins and the date of its completion generate two major issues in accountancy. The former issue occurs as a result of the fact that most construction contracts concluded by public...

Information security is a broader concept which refers to ensuring the integrity, confidentiality and availability of information. The dynamics of information technology to induce new risks to which organizations must implement new measures of control. Technological development has been...

Agrotourism contributes sustainability in agriculture through sustainable better management of natural resources in an ecofriendly system. The farmers believe that agrotourism contributes towards the sustainability of agro-business because: proper planning generates various source of income, it...

The economic activities are influenced by uncertainty and risk. The current economic crisis has underlined that the non-compliance with the ethical rules leads to the spreading of the negative effects worldwide. Their spread was done according to the degree of dependence of the countries with...