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A professional accountants and managers’ point of view on elaborating and grounding the accounting policies

Lucian Cernușca () and Bogdan Cosmin Gomoi ()
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Lucian Cernușca: University ”Aurel Vlaicu” of Arad, Romania
Bogdan Cosmin Gomoi: University ”Aurel Vlaicu” of Arad, Romania

Annals of the University of Petrosani, Economics, 2015, vol. 15, issue 1, 59-70

Abstract: The following study is meant to present the professional accountants’ perception opposite to the managers’ one regarding elaborating and substantiating the accounting policies in nowadays conditions, of harmonizing the Romanian accounting system with the European and international referential. The research method used is the inquiry (survey) and the research instrument is the questionnaire. As the objective was achieved, a series of research hypothesis were put in places, which were later tested with the help of the „Square Chi” method. The hereby study aims to bring awareness to the ones involved in the accounting by highlighting the importance which every single company should consider when the accounting policies and strategies are set up.

Keywords: accounting policies; professional accountants; accounting options; accounting policies handbook; CECCAR (search for similar items in EconPapers)
JEL-codes: M40 M41 (search for similar items in EconPapers)
Date: 2015
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