Advanced Search
MyIDEAS: Login to save this article or follow this journal

Accountants About Accounting Policies. An Emiprical Investigation Of Smes From Bihor County

Contents:

Author Info

  • Bogdan Victoria

    ()

  • Mester Ioana Teodora

    ()

  • Belenesi Marioara

    ()

Abstract

This paper examines the setting up of accounting procedures and policies in sampled SMEs from Bihor, county selected after criteria of size at the end of 2008. In order to conduct our research we have set up a questionnaire of 25 questions which has been applied to 100 SMEs. The obtained results showed that out of the 83 respondents, only 92,68% agree with the provisions of Article 10 of Order 3055/2009, according to which entities must develop their own accounting policies approved by the managers, only 75,60% of the respondents agree that the existence of written accounting policies at the enterprise level improves the quality of financial reporting and managers’ decision making process and a significant number of respondents (21,95%) do not know the fact that during a financial year, a firm’s accounting policies cannot be changed. The most relevant result of our investigative research consist in identifying the need to train the human resources involved in the process of writing and applying accounting policies and procedures in SMEs and the necessity to set up a manual of accounting department.

Download Info

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
File URL: http://anale.steconomiceuoradea.ro/volume/2010/n1/073.pdf
Download Restriction: no

Bibliographic Info

Article provided by University of Oradea, Faculty of Economics in its journal The Journal of the Faculty of Economics - Economic.

Volume (Year): 1 (2010)
Issue (Month): 1 (July)
Pages: 464-468

as in new window
Handle: RePEc:ora:journl:v:1:y:2010:i:1:p:464-468

Contact details of provider:
Postal: Universitatii str. 1, Office F209, 410087 Oradea, Bihor
Phone: +40259408799
Fax: 004 0259 408409
Email:
Web page: http://anale.steconomiceuoradea.ro/
More information through EDIRC

Related research

Keywords: accounting policies; financial reporting; disclosure; SMEs;

Find related papers by JEL classification:

References

References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
as in new window
  1. Jean-François Casta & Olivier Ramond, 2009. "Politique comptable des entreprises," Post-Print halshs-00679562, HAL.
Full references (including those not matched with items on IDEAS)

Citations

Lists

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

Statistics

Access and download statistics

Corrections

When requesting a correction, please mention this item's handle: RePEc:ora:journl:v:1:y:2010:i:1:p:464-468. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Catalin ZMOLE).

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

Please note that corrections may take a couple of weeks to filter through the various RePEc services.