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Accrual Accounting Between Dynamism And Prudence

Author

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  • Mihaela TULVINSCHI

    (Stefan cel Mare University of Suceava, 720229, Romania)

Abstract

Economic environment and the behavior of the economic entity is in continuous transformation. A determined value today may be outdated tomorrow. Consequently, maintaining a balance in the activity of the economic entity requires corrective actions. The purpose of this article is to highlight the connection between the accrual accounting, the dynamic accounting theory and the accounting prudence. Establishing the optimal timing for recognition of expenses, revenues and outcome, dynamic accounting theory gives managers quality information in order to make the best decisions. Adopting a prudent behavior is necessary in a reasonable measure in order to avoid serious repercussions caused by an exaggerated optimism.

Suggested Citation

  • Mihaela TULVINSCHI, 2016. "Accrual Accounting Between Dynamism And Prudence," EcoForum, "Stefan cel Mare" University of Suceava, Romania, Faculty of Economics and Public Administration - Economy, Business Administration and Tourism Department., vol. 5(2), pages 1-24, July.
    • Handle: RePEc:scm:ecofrm:v:5:y:2016:i:2:p:24
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    File URL: http://ecoforumjournal.ro/index.php/eco/article/view/393/252
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    References listed on IDEAS

    as
    1. Avraham Beja & Dan Weiss, 2006. "Some Informational Aspects of Conservatism," European Accounting Review, Taylor & Francis Journals, vol. 15(4), pages 585-604.
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