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Microaccounting and Macroaccounting: Characteristics and Interferences

Author

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  • Cristian Cenar

    (“1st of December 1918†University of Alba Iulia)

  • Iuliana Cenar

    (“1st of December 1918†University of Alba Iulia)

Abstract

This paper’s endeavour is to emphasize the way in which national (macro) accounting is affiliated to the science of accounting, using procedures and methods, taken from economic sciences and other sciences, therefore having a strong interdisciplinary character. An argument to support national accounting’s affiliation is macro-accounting’s object of study, that is the state and the movement of assets, similar to micro-accounting but at a much higher level of representation. Consequently, we presented other common similarities between national accounting and micro-accounting (enterprise accounting) by applying a series of common principles and common procedures particular to micro-accounting: account and balance sheet.

Suggested Citation

  • Cristian Cenar & Iuliana Cenar, 2021. "Microaccounting and Macroaccounting: Characteristics and Interferences," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 710-718, August.
    • Handle: RePEc:ovi:oviste:v:xxi:y:2021:i:1:p:710-718
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    References listed on IDEAS

    as
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    More about this item

    Keywords

    micro-accountting; macro-accounting; procedures; principles;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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