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Contabilitatea - O Reprezentare Normativă A Realului Economic?

Author

Listed:
  • Maria Mădălina VOINEA

    (Școala doctorală de economie și administrarea afacerilor, Facultatea de economie și administrarea afacerilor, Universitatea Alexandru Ioan Cuza, Iași)

Abstract

O ironie a timpurilor noastre, poate fi aceea că deşi sute de sateliţi monitorizează activitatea planetei şi utilizarea informaticii s-a generalizat, permiţând culegerea, acumularea, transmiterea şi prelucrarea unui volum impresionant de date – totuşi precizia datelor economico-financiare rămâne tributară referenţialului de raportare şi tehnicilor de manipulare a rezultatelor. În ciuda multiplelor surse de informare totuşi informaţia financiar-contabilă, rămâne ca principală sursă de reflectare a activităţii economice şi a rezultatelor acestor activităţi, atât pentru proprii manageri ai entităţilor dar şi pentru marea diversitate a terţilor: furnizori, clienţi, salariaţi, investitori, bănci, instituţii statale, etc.

Suggested Citation

  • Maria Mădălina VOINEA, 2013. "Contabilitatea - O Reprezentare Normativă A Realului Economic?," Management Intercultural, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 28, pages 108-114, August.
  • Handle: RePEc:cmj:interc:y:2013:i:28:p:108-114
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    More about this item

    Keywords

    Contabilitate creativă; Fraudă; Evaziune fiscală;

    JEL classification:

    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting

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