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Study On The Integration Of The Exigencies Of Accounting Regulations In The Accounting Practice Of Romanian Companies

Author

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  • Elena-Iuliana Ion
  • Mariana Man

Abstract

This paper presents specialists‘ perception regarding the importance ofintegrating the exigencies of the accounting regulations in the accounting practice in Romaniancompanies, in order to faithfully appreciate the position and financial performance ofcompanies. The results of the research shows that a large proportion of respondents affirm thatthe exigencies of the accounting regulations are integrated in the accounting practice within thecompany in order to meet the requirements of all information users. Most of those surveyedconsider that the company‘s performance is closely related to satisfying the customers,employees, investors and users of financial-accounting information. The research shows thatintegrating the exigencies of the accounting regulations into the accounting system increases thecompanies‘ level of responsibility The research aims to emphasise the importance of integratingthe exigencies of the accounting regulations into the company‘s accounting system in order toaccurately assess the financial performance and increase the companies‘ level of socialresponsibility.

Suggested Citation

  • Elena-Iuliana Ion & Mariana Man, 2017. "Study On The Integration Of The Exigencies Of Accounting Regulations In The Accounting Practice Of Romanian Companies," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(19), pages 1-5.
  • Handle: RePEc:alu:journl:v:2:y:2017:i:19:p:5
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    Keywords

    performance; exigencies of accounting regulations; company;

    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
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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