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Accounting Policies Manual Between Compulsoriness and Necessity. Study Within Entities in Centre Region

Author

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  • Alina-Teodora Ciuhureanu

    (Romanian-German Universty of Sibiu, Romania)

Abstract

The operationalization of quality accounting standards and principles of quality management considers the existence of accounting policies and procedures and assuming the manual containing them. Legal regulations emphasize the necessity of having a Policy Manual and if it does not exist, the fines are significant. This raises a question: is the accounting policies manual really necessary or is it only legally binding? The paper, based on studying the specialised literature and also on personal opinions, highlights both the need for an accounting policies manual and its content. However, the paper aims to convey opinions of managers and administrators from the entities in the Central Region by conducting a selective research among them.

Suggested Citation

  • Alina-Teodora Ciuhureanu, 2014. "Accounting Policies Manual Between Compulsoriness and Necessity. Study Within Entities in Centre Region," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 14(2), pages 47-54.
    • Handle: RePEc:pet:annals:v:14:y:2014:i:2:p:47-54
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    Cited by:

    1. Alina Teodora Ciuhureanu, 2017. "Study Within The Companies In Central Region Regarding The Qualities And Professional Development Required Of Managers And Adminsitrators In The Light Of Capitalizing The Accounting Information," EcoForum, "Stefan cel Mare" University of Suceava, Romania, Faculty of Economics and Public Administration - Economy, Business Administration and Tourism Department., vol. 6(1), pages 1-40, January.

    More about this item

    Keywords

    manual; policies; accounting; Centre; managers; administrators;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General

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