CONVERGENCES AND CONTROVERSY ON THE FINANCIAL STATEMENTS

Victor Munteanu, Marilena Zuca and Alice Ţînţă
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Victor Munteanu: Romanian American University, Bucharest
Marilena Zuca: Romanian American University, Bucharest
Alice Ţînţă: Romanian American University, Bucharest

Journal of Information Systems & Operations Management, 2010, vol. 4, issue 2, 72-84

Abstract: The standardization issue starts with the accounting theories and the interface between them and accounting practices. The plural of accounting theories is explained by the fact that literature defines several theories, which differ both in their content and their origin and genesis . Although it seems an extravagant expression, the notion of accounting theory underlying the accounting literature, particularly the Anglo-Saxon one and less the Continental one, is true. The accounting theory is described by J. F. Imke as an organized group of knowledge, characterized by order, motivations, connections, objectives and methods used in accounting. A classification of accounting theories addresses the following classes: descriptive theories, regulatory theories and explanatory theories.

Keywords: financial statements; harmonization; convergences (search for similar items in EconPapers)
Date: 2010
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