EconPapers    
Economics at your fingertips  
 

THE RISK OF INCONSEQUENTLY USING THE ACCOUNTING POLICIES

Mihaela D. Nanu
Additional contact information
Mihaela D. Nanu: Faculty of Accounting and Management Information Systems

SEA - Practical Application of Science, 2014, issue 5, 483-488

Abstract: This research is trying an approach on the risk concepts that appear when using inconsequently accounting policies and management techniques for controlling them. The increase of companies’ vulnerability, their size, the huge impact of technology, the global interdependence and competition, the environment awareness, too, are only a few of the factors which are drawing my attention on the issue of these risks and their management. Romania’s emerging economy is creating a favourable environment for building a business. The reaching of the established objectives is encumbered by this uncertainty that can be either a barrier or an opportunity for the profitability of the entity. It is envisaged the getting/obtaining of information regarding the state of the phenomenon under study, as anchored in the national economic reality, the exploitation of the information available in the field of interest that is being studied, as well as the exchange of information and good practices.

Keywords: Positive analysis; Financial risk; Entity behavior; Accounting policies (search for similar items in EconPapers)
JEL-codes: D21 D23 D63 D78 (search for similar items in EconPapers)
Date: 2014
References: Add references at CitEc
Citations:

Downloads: (external link)
http://seaopenresearch.eu/Journals/articles/SPAS_5_67.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:cmj:seapas:y:2014:i:5:p:483-488

Access Statistics for this article

SEA - Practical Application of Science is currently edited by Romanian Foundation for Business Intelligence

More articles in SEA - Practical Application of Science from Romanian Foundation for Business Intelligence, Editorial Department
Bibliographic data for series maintained by Serghie Dan ().

 
Page updated 2025-03-19
Handle: RePEc:cmj:seapas:y:2014:i:5:p:483-488