A PROFESSIONAL ACCOUNTANTS AND MANAGERS’ POINT OF VIEW ON ELABORATING AND GROUNDING THE ACCOUNTING POLICIES

The following study is meant to present the professional accountants’ perception opposite to the managers’ one regarding elaborating and substantiating the accounting policies in nowadays conditions, of harmonizing the Romanian accounting system with the European and international referential. The r...

Full description

Bibliographic Details
Published in:Annals of the University of Petrosani: Economics
Main Authors: LUCIAN CERNUŞCA, BOGDAN COSMIN GOMOI
Format: Article
Language:English
Published: University of Petrosani 2015-10-01
Subjects:
accounting policies
professional accountants
accounting options
accounting policies handbook
CECCAR.
Online Access:http://www.upet.ro/annals/economics/pdf/2015/part1/Cernusca-Gomoi.pdf
Description
Summary:The following study is meant to present the professional accountants’ perception opposite to the managers’ one regarding elaborating and substantiating the accounting policies in nowadays conditions, of harmonizing the Romanian accounting system with the European and international referential. The research method used is the inquiry (survey) and the research instrument is the questionnaire. As the objective was achieved, a series of research hypothesis were put in places, which were later tested with the help of the „Square Chi” method. The hereby study aims to bring awareness to the ones involved in the accounting by highlighting the importance which every single company should consider when the accounting policies and strategies are set up.
ISSN:1582-5949
2247-8620

Similar Items