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The Risk Of Inconsequently Using The Accounting Policies

Author

Listed:
  • Mihaela D. NANU

    (Faculty of Accounting and Management Information Systems)

Abstract

This research is trying an approach on the risk concepts that appear when using inconsequently accounting policies and management techniques for controlling them. The increase of companies’ vulnerability, their size, the huge impact of technology, the global interdependence and competition, the environment awareness, too, are only a few of the factors which are drawing my attention on the issue of these risks and their management. Romania’s emerging economy is creating a favourable environment for building a business. The reaching of the established objectives is encumbered by this uncertainty that can be either a barrier or an opportunity for the profitability of the entity. It is envisaged the getting/obtaining of information regarding the state of the phenomenon under study, as anchored in the national economic reality, the exploitation of the information available in the field of interest that is being studied, as well as the exchange of information and good practices.

Suggested Citation

  • Mihaela D. NANU, 2014. "The Risk Of Inconsequently Using The Accounting Policies," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 5, pages 483-488, November.
    • Handle: RePEc:cmj:seapas:y:2014:i:5:p:483-488
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    More about this item

    Keywords

    Positive analysis; Financial risk; Entity behavior; Accounting policies;
    All these keywords.

    JEL classification:

    • D21 - Microeconomics - - Production and Organizations - - - Firm Behavior: Theory
    • D23 - Microeconomics - - Production and Organizations - - - Organizational Behavior; Transaction Costs; Property Rights
    • D63 - Microeconomics - - Welfare Economics - - - Equity, Justice, Inequality, and Other Normative Criteria and Measurement
    • D78 - Microeconomics - - Analysis of Collective Decision-Making - - - Positive Analysis of Policy Formulation and Implementation

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