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PERCEPTIONS OF PROFESSIONAL ACCOUNTANTS REGARDING ACCOUNTING POLICIES (International Conference "Recent Advances in Economic and Social Research", 13-14 mai 2015, București)

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  • IOANA Herbei (MOȚ)

    (West University of Timisoara, FEAA)

Abstract

In this article we intend to present the perception of professional accountants regarding the accounting policies used in companies. The article is divided into the following parts: introduction, literature review, research methodology, research results and conclusions of the research. In the work of this paper we make inquiries to determine the perception of professional accountants such assumptions resulting in a significant importance given to elaborating and grounding of accounting policy manual. Respondents consider that the main factor underpinning the drawing up and grounding of accounting policy manual is faithful image. Through this study we want to show that professional accountants offer importance to accounting policies, like: principles, methods, procedures, treatments etc.

Suggested Citation

  • IOANA Herbei (MOȚ), 2015. "PERCEPTIONS OF PROFESSIONAL ACCOUNTANTS REGARDING ACCOUNTING POLICIES (International Conference "Recent Advances in Economic and Social Research", 13-14 mai 2015, București)," Institute for Economic Forecasting Conference Proceedings 151207, Institute for Economic Forecasting.
    • Handle: RePEc:rjr:wpconf:151207
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    More about this item

    Keywords

    accounting policies manual; professional accountants; elaboration; substantiation; faithful image;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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