Practical Aspects Regarding the Accounting of Social Enterprises

Cristina Nicolaescu and Monica Bija
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Cristina Nicolaescu: "Aurel Vlaicu" University of Arad
Monica Bija: "Aurel Vlaicu" University of Arad

CECCAR Business Review, 2022, vol. 3, issue 11, 8-14

Abstract: Pursuant to the law, social enterprises represent any private law person that carries out activities in the social economy field and holds a certificate in this respect. As social economy has certain particularities, being based on specific principles and assuming its own activities, the accounting of enterprises carrying out their activity in the social economy area shall also have certain particularities. The article aims to highlight these characteristics and to provide accounting solutions to the specific issues of social enterprises.

Keywords: social enterprise; social economy; accounting (search for similar items in EconPapers)
JEL-codes: L31 M14 M41 M49 (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:ahd:journl:v:3:y:2022:i:11:p:8-14

DOI: 10.37945/cbr.2022.11.02

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