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An Investigative Study Regarding Smes Specific Accounting Policies


  • Popa Dorina Nicoleta

    () (University of Oradea, Faculty of Economics)

  • Belenesi Marioara

    () (University of Oradea, Faculty of Economics)

  • Mester Ioana Teodora

    () (University of Oradea, Faculty of Economics)


In this paper we intend to continue the research regarding the enterprise accounting policies and the manner in which these are perceived by the practitioner accountants, preparers of financial statements. This time, in order to carry out the research, we made up a new questionnaire applied to the same sample, containing a number of 100 SMEs in Bihor County, selected according to the criterion of the average number of employees and that of the level of net turnover at the end of 2008. Continuing previous conducted research we have investigated this time the specific accounting policies of the sampled SMEs from Bihor County and the way these policies are understood by practitioners and implemented in order to prepare financial statements. Surprisingly, we have found that only 93.33% of the respondents agree that the elements presented in the annual financial statements of the entity are evaluated in accordance with the general accounting principles stipulated in Order 3055/2009, according to the accrual accounting. Half of the people interviewed had in view all four qualities of accounting information (intelligibility, relevance, credibility, comparability) in drawing up the annual financial statements, and most of them (56.67%) are not aware of the possibility to use a significance threshold (10%-15%) of the total value of that particular category of assets, liabilities, expenditure, income and results for an as faithful as possible presentation of information in the balance sheet and in the profit and loss account.

Suggested Citation

  • Popa Dorina Nicoleta & Belenesi Marioara & Mester Ioana Teodora, 2011. "An Investigative Study Regarding Smes Specific Accounting Policies," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 463-652, July.
  • Handle: RePEc:ora:journl:v:1:y:2011:i:1:p:463-652

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    Cited by:

    1. Piosik Andrzej & Strojek-Filus Marzena, 2013. "An Assessment of the Application of Earnings Management Objectives and Instruments in Financial Reporting – Evidence of Survey Research Results," Scientific Annals of Economics and Business, De Gruyter Open, vol. 60(2), pages 1-26, December.

    More about this item


    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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