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Study Regarding The Accounting Activity Matter Tackled From The Efficiency Requirements

Author

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  • Alina Teodora Ciuhureanu
  • Nicolae BalteÅŸ

Abstract

The accounting activity depends on the general management which has as an objective to accomplish its functions within the organisation's financial and patrimonial area. Naturally, we can not talk about an efficient management without an efficient accounting activity. For this reason, the present paper tackles certain aspects which we consider that have to be established in order to get efficiency in the accounting field. The theoretical aspects are backed by the results of a selective scientific research with the purpose of knowing the respondents' opinion regarding the realities and perceptions over the accounting activity matter.

Suggested Citation

  • Alina Teodora Ciuhureanu & Nicolae BalteÅŸ, 2009. "Study Regarding The Accounting Activity Matter Tackled From The Efficiency Requirements," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(11), pages 1-17.
    • Handle: RePEc:alu:journl:v:1:y:2009:i:11:p:17
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    More about this item

    Keywords

    accounting; informational; training; interdependencies; ethics;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M53 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Personnel Economics - - - Training
    • L84 - Industrial Organization - - Industry Studies: Services - - - Personal, Professional, and Business Services
    • D21 - Microeconomics - - Production and Organizations - - - Firm Behavior: Theory

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