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Bridging The Gap Between Theory And Practice In Accounting

Author

Listed:
  • Delia Corina MIHĂLŢAN

    (“1 Decembrie 1918” University of Alba Iulia)

Abstract

The current paper aims at raising awareness about the differences between theory and practice in accounting. It focuses on the logical path that a student or a novice in this field must follow in order to apply theoretical knowledge into practice. The role, the structure, and the features of the financial information system (as part of the informational system of the entity) are presented in comparison with the accounting ledgers used in the traditional accounting (where transactions were recorded manually). These ledgers are the starting point of any accounting when acquiring the practical knowledge. In addition, the paper considers the didactic principles most suitable to bridge the gap between theory and practice in accounting.

Suggested Citation

  • Delia Corina MIHĂLŢAN, 2019. "Bridging The Gap Between Theory And Practice In Accounting," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 20, pages 85-91, September.
    • Handle: RePEc:cmj:seapas:y:2019:i:20:p:85-91
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    More about this item

    Keywords

    Financial information system; Accounting theory; The gap between theory and practice; Didactic principles;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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