IDEAS home Printed from https://ideas.repec.org/
MyIDEAS: Login to save this article or follow this journal

Convergences And Controversy On The Financial Statements

  • Victor Munteanu

    (Romanian American University, Bucharest)

  • Marilena Zuca

    (Romanian American University, Bucharest)

  • Alice Ţînţă

    (Romanian American University, Bucharest)

Registered author(s):

    The standardization issue starts with the accounting theories and the interface between them and accounting practices. The plural of accounting theories is explained by the fact that literature defines several theories, which differ both in their content and their origin and genesis . Although it seems an extravagant expression, the notion of accounting theory underlying the accounting literature, particularly the Anglo-Saxon one and less the Continental one, is true. The accounting theory is described by J. F. Imke as an organized group of knowledge, characterized by order, motivations, connections, objectives and methods used in accounting. A classification of accounting theories addresses the following classes: descriptive theories, regulatory theories and explanatory theories.

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL: http://www.rebe.rau.ro/RePEc/rau/jisomg/WI10/JISOM-WI10-A7.pdf
    Download Restriction: no

    Article provided by Romanian-American University in its journal Journal of Information Systems and Operations Management.

    Volume (Year): 4 (2010)
    Issue (Month): 2 (December)
    Pages: 72-84

    as
    in new window

    Handle: RePEc:rau:journl:v:4:y:2010:i:2:p:72-84
    Contact details of provider: Postal: Bd.Expozitiei 1B, Bucuresti, Sector 1, Etaj 5, 012101
    Phone: +4-0372-120.140
    Fax: +4-021-202.91.51
    Web page: http://www.rau.ro/
    Email:


    More information through EDIRC

    No references listed on IDEAS
    You can help add them by filling out this form.

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:rau:journl:v:4:y:2010:i:2:p:72-84. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Alex Tabusca)

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.