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A professional accountants and managers’ point of view on elaborating and grounding the accounting policies

Author

Listed:
  • Lucian Cernușca

    (University ”Aurel Vlaicu” of Arad, Romania)

  • Bogdan Cosmin Gomoi

    (University ”Aurel Vlaicu” of Arad, Romania)

Abstract

The following study is meant to present the professional accountants’ perception opposite to the managers’ one regarding elaborating and substantiating the accounting policies in nowadays conditions, of harmonizing the Romanian accounting system with the European and international referential. The research method used is the inquiry (survey) and the research instrument is the questionnaire. As the objective was achieved, a series of research hypothesis were put in places, which were later tested with the help of the „Square Chi” method. The hereby study aims to bring awareness to the ones involved in the accounting by highlighting the importance which every single company should consider when the accounting policies and strategies are set up.

Suggested Citation

  • Lucian Cernușca & Bogdan Cosmin Gomoi, 2015. "A professional accountants and managers’ point of view on elaborating and grounding the accounting policies," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 15(1), pages 59-70.
    • Handle: RePEc:pet:annals:v:15:y:2015:i:1:p:59-70
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    References listed on IDEAS

    as
    1. Iuliana Cenar, 2012. "Accounting Policies and Estimates in Municipalities between Norms and Reality," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 12(1), pages 49-60.
    2. Diana Elisabeta BALACIU & Victoria BOGDAN & Ioana Teodora MESTER & Dana GHERAI, 2012. "Empirical Evidences of Romanian Auditors’ Behavior Regarding Creative Accounting Practices," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 11(2), pages 213-238, June.
    3. Boyce, Gordon, 2014. "Accounting, ethics and human existence: Lightly unbearable, heavily kitsch," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(3), pages 197-209.
    4. Dan Dacian Cuzdriorean, 2013. "Students Attitudes Regarding The Ethics Of Earnings Management Activities: An Empirical Investigation," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(15), pages 1-6.
    5. Fernanda Duarte, 2008. "“What we learn today is how we behave tomorrow”: a study on students' perceptions of ethics in management education," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 4(1/2), pages 120-128, March.
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    More about this item

    Keywords

    accounting policies; professional accountants; accounting options; accounting policies handbook; CECCAR;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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