IDEAS home Printed from https://ideas.repec.org/a/ahd/journl/v3y2022i11p8-14.html
   My bibliography  Save this article

Practical Aspects Regarding the Accounting of Social Enterprises

Author

Listed:
  • Cristina NICOLAESCU

    ("Aurel Vlaicu" University of Arad)

  • Monica BIJA

    ("Aurel Vlaicu" University of Arad)

Abstract

Pursuant to the law, social enterprises represent any private law person that carries out activities in the social economy field and holds a certificate in this respect. As social economy has certain particularities, being based on specific principles and assuming its own activities, the accounting of enterprises carrying out their activity in the social economy area shall also have certain particularities. The article aims to highlight these characteristics and to provide accounting solutions to the specific issues of social enterprises.

Suggested Citation

  • Cristina NICOLAESCU & Monica BIJA, 2022. "Practical Aspects Regarding the Accounting of Social Enterprises," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(11), pages 8-14, November.
    • Handle: RePEc:ahd:journl:v:3:y:2022:i:11:p:8-14
    DOI: 10.37945/cbr.2022.11.02
    as

    Download full text from publisher

    File URL: https://www.ceccarbusinessreview.ro/practical-aspects-regarding-the-accounting-of-social-enterprises-a262d/download-PDF/
    Download Restriction: no
    File URL: https://www.ceccarbusinessreview.ro/practical-aspects-regarding-the-accounting-of-social-enterprises-a262a/abstract/
    Download Restriction: no
    File URL: https://libkey.io/10.37945/cbr.2022.11.02?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Keywords

    social enterprise; social economy; accounting;
    All these keywords.

    JEL classification:

    • L31 - Industrial Organization - - Nonprofit Organizations and Public Enterprise - - - Nonprofit Institutions; NGOs; Social Entrepreneurship
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ahd:journl:v:3:y:2022:i:11:p:8-14. See general information about how to correct material in RePEc.

    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.

    We have no bibliographic references for this item. You can help adding them by using 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 RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Radu CIOBANU (email available below). General contact details of provider: .

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

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.