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Romanian Practitionners And The Use Of Estimates In Romanian Business Environment

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Author Info

  • Nicoleta Farcane

    (West University of Timisoara)

  • Elena Iordache

    (Academy of Economic Sciences Bucharest)

  • Victoria Bogdan

    (University of Oradea)

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    Abstract

    Our research is based on a survey conducted among accountants, in order toinvestigate how the accounting profession feels in respect to the use of estimates at company level.By conducting this research we tried to obtain a realistic view on estimates applied in companiesand on the degree of familiarity of Romanian accountants with estimation techniques, especially inthe three representative fields at micro-level, namely: financials, accounting and auditing. We alsointended to track down those fields of the estimation evaluation process where professionals facemajor challenges and to come up with solutions eventually.

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    File URL: http://oeconomica.uab.ro/upload/lucrari/1220101/12.pdf
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    Bibliographic Info

    Article provided by Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia in its journal Annales Universitatis Apulensis Series Oeconomica.

    Volume (Year): 1 (2010)
    Issue (Month): 12 ()
    Pages: 12

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    Handle: RePEc:alu:journl:v:1:y:2010:i:12:p:12

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    Related research

    Keywords: accounting profession; estimations; evaluation; financial reporting.;

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