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Study Regarding The Accounting Activity Matter Tackled From The Efficiency Requirements

Author

Listed:
  • Alina Teodora Ciuhureanu

    (Romanian-German University of Sibiu)

  • Nicolae Baltes

    (Lucian Blaga University of Sibiu)

Abstract

The accounting activity depends on the general management which has as an objectiveto accomplish its functions within the organisation’s financial and patrimonial area. Naturally, wecan not talk about an efficient management without an efficient accounting activity. For this reason,the present paper tackles certain aspects which we consider that have to be established in order toget efficiency in the accounting field. The theoretical aspects are backed by the results of a selectivescientific research with the purpose of knowing the respondents’ opinion regarding the realities andperceptions over the accounting activity matter.

Suggested Citation

  • Alina Teodora Ciuhureanu & Nicolae Baltes, 2009. "Study Regarding The Accounting Activity Matter Tackled From The Efficiency Requirements," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(11), pages 1-17.
  • Handle: RePEc:alu:journl:v:1:y:2009:i:11:p:17
    as

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    File URL: http://oeconomica.uab.ro/upload/lucrari/1120091/17.pdf
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    References listed on IDEAS

    as
    1. Shah, Atul K., 1996. "Creative compliance in financial reporting," Accounting, Organizations and Society, Elsevier, vol. 21(1), pages 23-39, January.
    2. Kinnunen, Juha & Keloharju, Matti & Kasanen, Eero & Niskanen, Jyrki, 2000. "Earnings management and expected dividend increases around seasoned share issues: evidence from Finland," Scandinavian Journal of Management, Elsevier, pages 209-228.
    3. Falkman, Pär & Tagesson, Torbjorn, 2008. "Accrual accounting does not necessarily mean accrual accounting: Factors that counteract compliance with accounting standards in Swedish municipal accounting," Scandinavian Journal of Management, Elsevier, pages 271-283.
    4. Caramanis, Constantinos & Lennox, Clive, 2008. "Audit effort and earnings management," Journal of Accounting and Economics, Elsevier, vol. 45(1), pages 116-138, March.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    accounting; informational; training; interdependencies; ethics;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M53 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Personnel Economics - - - Training
    • L84 - Industrial Organization - - Industry Studies: Services - - - Personal, Professional, and Business Services
    • D21 - Microeconomics - - Production and Organizations - - - Firm Behavior: Theory

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