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Creative Accounting Techniques On Equity And Liabilities To Tourism Entities

Author

Listed:
  • Luminita PAIUSAN

    („Vasile Goldis” Western University of Arad, Romania)

  • Marius BOITA

    („Vasile Goldis” Western University of Arad, Romania)

  • Boby COSTI

    („Vasile Goldis” Western University of Arad, Romania)

  • Adina Maria MOTICA

    („Vasile Goldis” Western University of Arad, Romania)

  • Meda DECEBAL

    (University 1 December 1918, Alba Iulia, Romania)

  • Eduard AJTAY

    (Western University, Timisoara, Romania)

Abstract

Our research is topical in the context in which accounting takes an increasingly important role in the social life of each individual and implicitly of the society it belongs to and aims to present the alternative accounting concepts and practices of creative accounting on equity and liabilities to tourism entities. In determining the arguments to justify the real need for knowledge in this area we must delineate the research field Creative Accounting. In this sense, the research envisaged a systematization and reconsideration as well a synthesis and antithesis of the concepts presented on this topic in the specialized literature, in the regulations of various professional bodies and authorities. The knowledge of the patrimonial system, of its capacity to generate profits at a time is insured with both accounting and an accurate and effective control.

Suggested Citation

  • Luminita PAIUSAN & Marius BOITA & Boby COSTI & Adina Maria MOTICA & Meda DECEBAL & Eduard AJTAY, 2017. "Creative Accounting Techniques On Equity And Liabilities To Tourism Entities," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 15, pages 451-458, December.
    • Handle: RePEc:cmj:seapas:y:2017:i:15:p:451-458
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    References listed on IDEAS

    as
    1. Todor Silvia Paula & Ghiur Rodica & Brezeanu Petre & Dumiter Florin & Boiță Marius, 2017. "The degree of compliance based on excise duties in Romania between 2002 and 2015," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Sciendo, vol. 27(3), pages 1-14, September.
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      More about this item

      Keywords

      Tourism; Travel; Accounting; Financial planning; Capital;
      All these keywords.

      JEL classification:

      • L21 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Business Objectives of the Firm
      • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
      • Z32 - Other Special Topics - - Tourism Economics - - - Tourism and Development

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