Positioning on Trends of the Accounting Modeling Process

Robu Sorin-Adriana ()
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Robu Sorin-Adriana: Ph.D Student, The Doctoral School of The Bucharest University of Economic Studies, Romania

Journal of Business Economics and Information Technology, 2014, vol. 1, issue 1, 5

Abstract: Accounting modeling is frequently debated among theoreticians and practitioners in accounting and often causes controversies even in the academic environment. These are based mainly on different views on the limits of freedom and conformity in developing treatments of economic operations. Therefore, in our view, it is very important the achieving performance in assessing modeling processes to ensure the necessary conditions for avoidance of any violations of good accounting principles and practices, namely to ensure compliance with applicable regulations, to prevent any damage (both as regards the business entity as well as the state budget revenues). Therefore, we will discuss the main issues related to the trends of accounting modeling process and the importance of achieving performance in this area.

Keywords: accounting modeling; accounting policies; the quality of accounting information; accounting / fiscal / management result; performance; globalization (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:jbu:jbeitt:1405

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