PROVOCĂRILE DOCUMENTĂRII OPERAȚIUNILOR ÎN ORGANIZAȚIILE NECOMERCIALE
THE CHALLENGES OF DOCUMENTING OPERATIONS IN NON-PROFIT ORGANIZATIONS

Summary/Abstract: The involvement of civil society in the village decision-making process is an essential factor for the success of a country. Non-profit organizations as partners of public authorities are actively involved in the process of developing, monitoring and evaluating state policies. These organizations face significant accounting challenges, particularly in the area of documenting public utility operations carried out to achieve statutory objectives. The relevance of this study is determined by the practical importance of identifying the method of documenting the facts carried out within the statutory activities of non-commercial organizations. For the development of accounting, we propose solutions aimed at supporting the sustainable development of the respective sector, in the context of current economic and social instability.

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