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Accountants About Accounting Policies. An Emiprical Investigation Of Smes From Bihor County

Author

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  • Bogdan Victoria

    ()

  • Mester Ioana Teodora

    ()

  • Belenesi Marioara

    ()

Abstract

This paper examines the setting up of accounting procedures and policies in sampled SMEs from Bihor, county selected after criteria of size at the end of 2008. In order to conduct our research we have set up a questionnaire of 25 questions which has been applied to 100 SMEs. The obtained results showed that out of the 83 respondents, only 92,68% agree with the provisions of Article 10 of Order 3055/2009, according to which entities must develop their own accounting policies approved by the managers, only 75,60% of the respondents agree that the existence of written accounting policies at the enterprise level improves the quality of financial reporting and managers’ decision making process and a significant number of respondents (21,95%) do not know the fact that during a financial year, a firm’s accounting policies cannot be changed. The most relevant result of our investigative research consist in identifying the need to train the human resources involved in the process of writing and applying accounting policies and procedures in SMEs and the necessity to set up a manual of accounting department.

Suggested Citation

  • Bogdan Victoria & Mester Ioana Teodora & Belenesi Marioara, 2010. "Accountants About Accounting Policies. An Emiprical Investigation Of Smes From Bihor County," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 464-468, July.
  • Handle: RePEc:ora:journl:v:1:y:2010:i:1:p:464-468
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    File URL: http://anale.steconomiceuoradea.ro/volume/2010/n1/073.pdf
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    References listed on IDEAS

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    1. Jean-François Casta & Olivier Ramond, 2009. "Politique comptable des entreprises," Post-Print halshs-00679562, HAL.
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    More about this item

    Keywords

    accounting policies; financial reporting; disclosure; SMEs;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • C81 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs - - - Methodology for Collecting, Estimating, and Organizing Microeconomic Data; Data Access

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