Microaccounting and Macroaccounting: Characteristics and Interferences

Cristian Cenar () and Iuliana Cenar ()
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Cristian Cenar: “1st of December 1918†University of Alba Iulia
Iuliana Cenar: “1st of December 1918†University of Alba Iulia

Ovidius University Annals, Economic Sciences Series, 2021, vol. XXI, issue 1, 710-718

Abstract: This paper’s endeavour is to emphasize the way in which national (macro) accounting is affiliated to the science of accounting, using procedures and methods, taken from economic sciences and other sciences, therefore having a strong interdisciplinary character. An argument to support national accounting’s affiliation is macro-accounting’s object of study, that is the state and the movement of assets, similar to micro-accounting but at a much higher level of representation. Consequently, we presented other common similarities between national accounting and micro-accounting (enterprise accounting) by applying a series of common principles and common procedures particular to micro-accounting: account and balance sheet.

Keywords: micro-accountting; macro-accounting; procedures; principles (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xxi:y:2021:i:1:p:710-718

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