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Positioning on Trends of the Accounting Modeling Process

Author

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  • Robu Sorin-Adriana

    (Ph.D Student, The Doctoral School of The Bucharest University of Economic Studies, Romania)

Abstract

Accounting modeling is frequently debated among theoreticians and practitioners in accounting and often causes controversies even in the academic environment. These are based mainly on different views on the limits of freedom and conformity in developing treatments of economic operations. Therefore, in our view, it is very important the achieving performance in assessing modeling processes to ensure the necessary conditions for avoidance of any violations of good accounting principles and practices, namely to ensure compliance with applicable regulations, to prevent any damage (both as regards the business entity as well as the state budget revenues). Therefore, we will discuss the main issues related to the trends of accounting modeling process and the importance of achieving performance in this area.

Suggested Citation

  • Robu Sorin-Adriana, 2014. "Positioning on Trends of the Accounting Modeling Process," Journal of Business Economics and Information Technology, ScientificEducation.org, vol. 1(1), pages 1-5, December.
    • Handle: RePEc:jbu:jbeitt:1405
    as

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    References listed on IDEAS

    as
    1. European Commission, 2005. "Taxation trends in the European Union: 2005 edition," Taxation trends 2005, Directorate General Taxation and Customs Union, European Commission.
    2. European Commission, 2013. "Taxation trends in the European Union: 2013 edition," Taxation trends 2013, Directorate General Taxation and Customs Union, European Commission.
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