IDEAS home Printed from https://ideas.repec.org/a/alu/journl/v2y2017i19p5.html
   My bibliography  Save this article

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

Author

Listed:
  • Elena-Iuliana Ion
  • Mariana Man

Abstract

This paper presents specialists' perception regarding the importance of integrating the exigencies of the accounting regulations in the accounting practice in Romanian companies, in order to faithfully appreciate the position and financial performance of companies. The results of the research shows that a large proportion of respondents affirm that the exigencies of the accounting regulations are integrated in the accounting practice within the company in order to meet the requirements of all information users. Most of those surveyed consider that the company's performance is closely related to satisfying the customers, employees, investors and users of financial-accounting information. The research shows that integrating the exigencies of the accounting regulations into the accounting system increases the companies' level of responsibility The research aims to emphasise the importance of integrating the exigencies of the accounting regulations into the company's accounting system in order to accurately assess the financial performance and increase the companies' level of social responsibility.

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
    as

    Download full text from publisher

    File URL: http://oeconomica.uab.ro/upload/lucrari/1920172/05.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    performance; exigencies of accounting regulations; company;
    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
    • 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:alu:journl:v:2:y:2017:i:19:p:5. 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: Dan-Constantin Danuletiu (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.