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Strategies In Optimizing The Output Of Financial Reporting: Project For A National Perspective

Author

Listed:
  • Dumitru Matis

    (Babes-Bolyai University of Cluj-Napoca)

  • Carmen Giorgiana Bonaci

    (Babes-Bolyai University of Cluj-Napoca)

  • Razvan V. Mustata

    (Babes-Bolyai University of Cluj-Napoca)

Abstract

Our paper presents the scientific demarche that we are developing through a currentaccounting research project. Prior to its implementation, the final steps of the project are beingpresented for discussion and debate. Aiming at developing a functional model for optimizing thenational strategy regarding financial reporting, we first make a brief introduction to accountingsystems and their main traits and evolution. Accounting information and its disclosure by entities isthen discussed through the review of literature. The research methodology part describes the finalsteps of the project and the manner in which we plan for their implementation. The final part of thepaper concludes on the contribution of our project.

Suggested Citation

  • Dumitru Matis & Carmen Giorgiana Bonaci & Razvan V. Mustata, 2010. "Strategies In Optimizing The Output Of Financial Reporting: Project For A National Perspective," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(12), pages 1-14.
  • Handle: RePEc:alu:journl:v:1:y:2010:i:12:p:14
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    Keywords

    Financial reporting; accounting systems; accounting information; fair value; historical cost;

    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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