CONSIDERATIONS ON CROSSING ACCOUNT MANAGEMENT FOR THE PREDOMINANT FISCAL MANAGEMENT TO THE MANAGEMENT PERFORMANCE

Ramona Chivu (), Adelina Blajanu, Marin Chivu and Onita Neacsu
Additional contact information
Ramona Chivu: Spiru Haret, Facultatea de Management Financiar Contabil
Adelina Blajanu: Banca Nationala a Romaniei
Marin Chivu: Spiru Haret, Facultatea de Management Financiar Contabil
Onita Neacsu: Spiru Haret, Facultatea de Management Financiar Contabil

No 2009/97, Working Papers from Universitatea Spiru Haret, Facultatea de Finante si Banci, Centrul de Cercetari Economico-Financiare Avansate

Abstract: Management of enterprise accounting, strongly connected to taxation does not always contribute to the efficiency expected, does not allow, as should the promotion of his performance, this intervention due to a tax imposing its rules on the accounting rules, the principles of tax law before the law accountable. If the economic reality of the established accounting policies adopted by the firm is distorted in the fiscal management of the interest tax, and deviations due to incompatibility between the established accounting rules and tax were not related, based on their analysis and finding ways of harmonizing the two interests, the management accountant will be placed permanently in the service efficiency of the tax, while the performance goes to secondary.

Keywords: accounting; taxation; management accounting; performance (search for similar items in EconPapers)
JEL-codes: Q55 (search for similar items in EconPapers)
Date: 2009-10-12

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Persistent link: http://EconPapers.repec.org/RePEc:ris:sphedp:2009_097

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