Accounting Policies Manual Between Compulsoriness and Necessity. Study Within Entities in Centre Region

Alina Ciuhureanu ()

Annals of the University of Petrosani, Economics, 2014, vol. 14, issue 2, 47-54

Abstract: The operationalization of quality accounting standards and principles of quality management considers the existence of accounting policies and procedures and assuming the manual containing them. Legal regulations emphasize the necessity of having a Policy Manual and if it does not exist, the fines are significant. This raises a question: is the accounting policies manual really necessary or is it only legally binding? The paper, based on studying the specialised literature and also on personal opinions, highlights both the need for an accounting policies manual and its content. However, the paper aims to convey opinions of managers and administrators from the entities in the Central Region by conducting a selective research among them.

Keywords: manual; policies; accounting; Centre; managers; administrators (search for similar items in EconPapers)
JEL-codes: M10 M41 (search for similar items in EconPapers)
Date: 2014
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Citations: View citations in EconPapers (1)

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