IMPLICAȚIILE OBIECTIVELOR MANAGERIALE ÎN ELABORAREA PERTINENTĂ A INFORMAȚIEI CONTABILE ÎN CADRUL COMPANIILOR DIN ROMÂNIA
IMPLICATIONS OF MANAGERIAL OBJECTIVES IN THE PERTINENT ELABORATION OF ACCOUNTING INFORMATION WITHIN COMPANIES IN ROMANIA
Author(s): Silviu Constantin Nastasia, Diana Elena Toma (Nastasia)Subject(s): Economy, Business Economy / Management
Published by: EDITURA INDEPENDENŢA ECONOMICĂ
Keywords: Accounting information; Creative Accounting; Managerial Accounting;
Summary/Abstract: This paper aims to examine the factors that influence the quality of the accounting information developed within the companies in Romania. In our opinion, accounting information is developed under certain circumstances, not to reflect the reality of the enterprise's financial position but to provide the desired image for shareholders or management. Accounting is thus challenged because of its ability to alter the company's true representation. The study is based on the analysis of a representative sample of companies listed on the stockexchange and operating in Romania. The analysis of the data revealed a close connection between the role of the actors involved in the production of financial statements, the perception of the existence of an institutional framework for accounting regulation and the quality of the accounting information produced.
Journal: REVISTA ECONOMIA CONTEMPORANĂ
- Issue Year: 4/2019
- Issue No: 1
- Page Range: 6-11
- Page Count: 6
- Language: English