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Strategies In Optimizing The Output Of Financial Reporting: Project For A National Perspective

Author

Listed:
  • Dumitru Matis
  • Carmen Giorgiana Bonaci
  • Razvan V. Mustata

Abstract

Our paper presents the scientific demarche that we are developing through a current accounting research project. Prior to its implementation, the final steps of the project are being presented for discussion and debate. Aiming at developing a functional model for optimizing the national strategy regarding financial reporting, we first make a brief introduction to accounting systems and their main traits and evolution. Accounting information and its disclosure by entities is then discussed through the review of literature. The research methodology part describes the final steps of the project and the manner in which we plan for their implementation. The final part of the paper concludes on the contribution of our project.

Suggested Citation

  • Dumitru Matis & Carmen Giorgiana Bonaci & Razvan V. Mustata, 2010. "Strategies In Optimizing The Output Of Financial Reporting: Project For A National Perspective," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(12), pages 1-14.
    • Handle: RePEc:alu:journl:v:1:y:2010:i:12:p:14
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    More about this item

    Keywords

    Financial reporting; accounting systems; accounting information; fair value; historical cost;
    All these keywords.

    JEL classification:

    • 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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