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Considerations On Crossing Account Management For The Predominant Fiscal Management To The Management Performance

  • Chivu, Ramona

    ()

    (Spiru Haret, Facultatea de Management Financiar Contabil)

  • Blajanu, Adelina

    (Banca Nationala a Romaniei)

  • Chivu, Marin

    (Spiru Haret, Facultatea de Management Financiar Contabil)

  • Neacsu, Onita

    (Spiru Haret, Facultatea de Management Financiar Contabil)

Registered author(s):

    Management of enterprise accounting, strongly connected to taxation does not always contribute to the efficiency expected, does not allow, as should the promotion of his performance, this intervention due to a tax imposing its rules on the accounting rules, the principles of tax law before the law accountable. If the economic reality of the established accounting policies adopted by the firm is distorted in the fiscal management of the interest tax, and deviations due to incompatibility between the established accounting rules and tax were not related, based on their analysis and finding ways of harmonizing the two interests, the management accountant will be placed permanently in the service efficiency of the tax, while the performance goes to secondary.

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    Paper provided by Osterreichish-Rumanischer Akademischer Verein in its series Papers with number 2009/97.

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    Length: 10 pages
    Date of creation: 12 Oct 2009
    Date of revision:
    Handle: RePEc:ris:sphedp:2009_097
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