Considerations On Crossing Account Management For The Predominant Fiscal Management To The Management Performance
AbstractManagement of enterprise accounting, strongly connected to taxation does not always contribute to the efficiency expected, does not allow, as should the promotion of his performance, this intervention due to a tax imposing its rules on the accounting rules, the principles of tax law before the law accountable. If the economic reality of the established accounting policies adopted by the firm is distorted in the fiscal management of the interest tax, and deviations due to incompatibility between the established accounting rules and tax were not related, based on their analysis and finding ways of harmonizing the two interests, the management accountant will be placed permanently in the service efficiency of the tax, while the performance goes to secondary.
Download InfoTo our knowledge, this item is not available for download. To find whether it is available, there are three options:
1. Check below under "Related research" whether another version of this item is available online.
2. Check on the provider's web page whether it is in fact available.
3. Perform a search for a similarly titled item that would be available.
Bibliographic InfoPaper provided by Osterreichish-Rumanischer Akademischer Verein in its series Papers with number 2009/97.
Length: 10 pages
Date of creation: 12 Oct 2009
Date of revision:
accounting; taxation; management accounting; performance;
Find related papers by JEL classification:
- Q55 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environmental Economics: Technological Innovation
You can help add them by filling out this form.
reading list or among the top items on IDEAS.Access and download statisticsgeneral 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: (Brindusa Covaci).
If references are entirely missing, you can add them using this form.