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Accounting Practices Related to the Banking Industry. Network Settlements

Author

Listed:
  • Aurelia ȘTEFĂNESCU

    (Bucharest University of Economic Studies)

  • Ileana Cosmina PITULICE

    (Bucharest University of Economic Studies)

Abstract

The complexity, completeness and particularities of the banking industry influence opposable accounting practices. Approaching accounting practices for settlements within the banking network assumes the identification of the internal component of the activity of the entities operating within this industry. The research approach is two-dimensional. The first dimension considers the conceptual and regulatory aspects specific to network settlements in the banking industry. The second dimension presents accounting practices opposed to settlements within the banking network. We believe that this approach will outline to the concerned parties of the banking industry a picture of the accounting practices specific to the transactions carried out at the individual and intrabank level.

Suggested Citation

  • Aurelia ȘTEFĂNESCU & Ileana Cosmina PITULICE, 2024. "Accounting Practices Related to the Banking Industry. Network Settlements," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(12), pages 16-25, December .
    • Handle: RePEc:ahd:journl:v:4:y:2024:i:12:p:16-25
    DOI: 10.37945/cbr.2023.12.03
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    More about this item

    Keywords

    credit institution; accounting practices; settlements; banking network;
    All these keywords.

    JEL classification:

    • G21 - Financial Economics - - Financial Institutions and Services - - - Banks; Other Depository Institutions; Micro Finance Institutions; Mortgages
    • G31 - Financial Economics - - Corporate Finance and Governance - - - Capital Budgeting; Fixed Investment and Inventory Studies
    • L22 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Firm Organization and Market Structure
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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