IDEAS home Printed from https://ideas.repec.org/a/iem/imptrs/v3y2015id2822000009326135.html
   My bibliography  Save this article

Opinions on the impact of accounting policies on tourist entities’ competitiveness

Author

Listed:
  • Traian-Ovidiu Calota

Abstract

The issue regarding the accounting policies is frequently debated in the academic and also business enviroment. Also the accounting regulations in force laying down- for all entities- an obligation to develop and apply their own accounting policies based on the characteristics of their transactions. Different visions, and also the problems in actual activity of drafting and implementing accounting policies by the entities, led me to perform this task regarding presentation and explanation, in a postdoctoral research, of my own ideas and opinions.

Suggested Citation

  • Traian-Ovidiu Calota, 2015. "Opinions on the impact of accounting policies on tourist entities’ competitiveness," Impact of Socio-economic and Technological Transformations at National, European and International Level (ISETT), Institute for World Economy, Romanian Academy, vol. 3.
    • Handle: RePEc:iem:imptrs:v:3:y:2015:id:2822000009326135
    as

    Download full text from publisher

    File URL: http://www.nos.iem.ro/bitstream/handle/123456789/82/CalotaTraianO.pdf?sequence=1&isAllowed=y
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    accounting polices; performance; competitiveness; efficiency; taxation; accounting procedures; business of tourism; information system; decision;
    All these keywords.

    JEL classification:

    • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
    • L20 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - General
    • L21 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Business Objectives of the Firm
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • Q28 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Renewable Resources and Conservation - - - Government Policy

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:iem:imptrs:v:3:y:2015:id:2822000009326135. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Ionela Baltatescu (email available below). General contact details of provider: https://edirc.repec.org/data/imacaro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.