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

Traian-Ovidiu Calota

Impact of Socio-economic and Technological Transformations at National, European and International Level (ISETT), 2015, vol. 3

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.

Keywords: accounting polices; performance; competitiveness; efficiency; taxation; accounting procedures; business of tourism; information system; decision (search for similar items in EconPapers)
JEL-codes: H32 L20 L21 M41 Q28 (search for similar items in EconPapers)
Date: 2015
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