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THE ACCOUNTING DUALISM – STRATEGIC BASIS OF THE FIRMS DURING THE ECONOMIC CRISES

(GRIGORESCU) Ioana Iuliana Pop

Revista Economica, 2012, vol. Supplement, issue 2, 277-283

Abstract: The present scientific article has as an objective demonstrating the necessity of the existence of a dualist accounting system in taking decisions at the management’s level and to expose different techniques and strategies which can be used by the management of the firms in the conditions of the economic crises. In the article it is explained which are the objectives of the management during the economic crises and the steps which are to be taken – from the evaluation of the actual economic crises up to the taking the most adequate decisions, which allow the firm to pass over this period.

Date: 2012
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