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PARTICULARITIES OF ACCOUNTING FOR SHARE-BASED PAYMENT WITHIN ROMANIAN SMEs

Author

Listed:
  • PAULA RAMONA RACHISAN

    (Faculty of Business, Babes-Bolyai University, Cluj-Napoca, Romania)

  • ADRIAN GROSANU

    (Faculty of Economics and Business Administration, Babes-Bolyai University, Cluj-Napoca, Romania)

  • SORIN ROMULUS BERINDE

    (Faculty of Business, Babes-Bolyai University, Cluj-Napoca, Romania)

Abstract

Share-based Payment is one of the newest aspects within the financialaccounting practice, with benefits for all participants at these operations (entities, suppliers or employees). As a result of carrying out these procedures, the entity registers significant savings concerning the cash-flows when certain debts towards third parties (suppliers) are settled, and concerning the accounting profit, the influences are significant when the staff members are remunerated for this kind of activities. The employees’ degree of involvement in the effective development of the company’s activity is significant when they become shareholders within the respective entity.

Suggested Citation

  • Paula Ramona Rachisan & Adrian Grosanu & Sorin Romulus Berinde, 2012. "PARTICULARITIES OF ACCOUNTING FOR SHARE-BASED PAYMENT WITHIN ROMANIAN SMEs," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
    • Handle: RePEc:bbn:journl:2012_1_5_rachisan
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    File URL: http://tbs.ubbcluj.ro/RePEc/bbn/journl/Negotia_1_2012.pdf
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    References listed on IDEAS

    as
    1. Panizzolo, Roberto, 1998. "Applying the lessons learned from 27 lean manufacturers.: The relevance of relationships management," International Journal of Production Economics, Elsevier, vol. 55(3), pages 223-240, August.
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