ACCOUNTING TREATMENTS USED FOR ACCOUNTING SERVICES PROVIDERS

Togoe Greti Daniela, Avram Marioara and Avram Costin Daniel
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Togoe Greti Daniela: FACULTY OF ECONOMICS AND BUSINESS ADMINISTRATION, WEST UNIVERSITY OF TIMISOARA
Avram Marioara: FACULTY OF ECONOMY AND BUSINESS ADMINISTRATION, UNIVERSITY OF CRAIOVA
Avram Costin Daniel: FACULTY OF ECONOMY AND BUSINESS ADMINISTRATION, UNIVERSITY OF CRAIOVA

Annals - Economy Series, 2014, vol. 4, 295-302

Abstract: The theme of our research is the ways of keeping accounting entities that are the object of the provision of services in the accounting profession. This paper aims to achieve a parallel between the ways of organizing financial records - accounting provided by freelancers and companies with activity in the financial - accounting. The first step in our scientific research is to establish objectives chosen area of scientific knowledge. Our scientific approach seeks to explain through a thorough and detailed approach as different sides (conceptual and practical) looking projections of accounting issues related to regulatory developments and practices in the field. This paper addresses various concepts, accounting treatments, and books and accounting documents used both freelancers in providing accounting services and legal persons authorized accounting profession. In terms of methodology and research perspective, the whole scientific approach combined with quantitative and qualitative research theoretical perspective (descriptive-conceptual) with practice perspective (empirical) analyzing the main contributions of various authors (Romanian and foreign) to knowledge in the field. Following the survey believe that the amendments to the national legislation will support entities providing accounting services, by cutting red tape on Administrative Burdens, and consequently will increase profitability and increase service quality.

Keywords: accounting treatments; forms financial – accounting; freelancers; legal (search for similar items in EconPapers)
Date: 2014
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Citations: View citations in EconPapers (2)

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