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The Influence Of Fiscal Accounting On Entrepreneurial Decisions In Romania

Author

Listed:
  • Daniela Pordea

    (Western University of Timișoara, România)

  • Maria-Adina Motica

    (Advanced Studies, Romanian Academy, Calea Victoriei, Bucharest, Romania)

  • Dorel Mates

    (Western University of Timișoara, România)

Abstract

Entrepreneurship is the soul of any economy and is based on the ability of entrepreneurs to combine the resources they have to create and maintain a business that generates profit. An essential element for entrepreneurial decisions is information. Accounting is one of the most important sources of information that can influence management choices about their business development strategies and the exploitation of the investment opportunities they identified in the market. A quality accounting information accurately reflects economic reality and can lead to better risk management for the entrepreneurs in a competitive and continuously developing economy. Romanian accounting professionals are often victims of a fiscal stance in addressing economic transactions, caused on the one hand by the interests of the entrepreneurs in reducing tax burden and on the other hand, by the existence of an unstable and complicated tax legislation. Through this paper our intention is to analyze the impact of the fiscal accounting on the quality of the information provided by the financial statements and implicitly on the entrepreneurial decisions which are based on this information, as well as to identify possibilities to restore the role of accounting for mirroring the reality of the business environment.

Suggested Citation

  • Daniela Pordea & Maria-Adina Motica & Dorel Mates, 2018. "The Influence Of Fiscal Accounting On Entrepreneurial Decisions In Romania," Manager Journal, Faculty of Business and Administration, University of Bucharest, vol. 28(1), pages 84-100, December.
    • Handle: RePEc:but:manage:v:28:y:2018:i:1:p:84-100
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    References listed on IDEAS

    as
    1. Adela Deaconu & Dan Dacian Cuzdriorean, 2016. "Accounting and the state in post-communist Romania," African Journal of Accounting, Auditing and Finance, Inderscience Enterprises Ltd, vol. 5(1), pages 59-93.
    2. Black, Geoff, 2004. "Applied Financial Accounting and Reporting," OUP Catalogue, Oxford University Press, number 9780199264711.
    3. Nicolae ECOBICI, 2010. "Comparative Study of Financial Statements in Anglo-Saxon and Romanian Accounting," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 2, pages 133-148, June.
    Full references (including those not matched with items on IDEAS)

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