Journal of Knowledge Management, Economics and Information Technology

The approach of this topic suggested to us by the fact that currently, it persists a controversy regarding the elements that influence decisively the qualitative characteristics of useful financial information. From these elements, we remark accounting models and concepts of capital maintenance in terms of the accounting result, which can be under the influence of factors such as subjectivity or even lack of neutrality.

Therefore, in formulating the response to the question that is the title of the paper, we will start from the fact that the financial statements prepared by the accounting systems must be the result of processing after appropriate models, which ultimately can respond as good as possible to external user’s requirements and internal, in particular the knowledge of the financial position and performance of economic entities.

  Modeling in Accounting, an Imperative Process? (237.2 KiB, 2,431 hits)

I have taken this theme into discussion, because I consider if of great actuality. Thus, though it is unanimously admitted the fact that the Romanian tourism is a branch of the national economy with a huge potential, and, at official level, it is considered to be a priority domain, its performance is not satisfactory yet. Therefore, I consider it very important to identify the most relevant aspects related to the deficiencies still existing in the system and the causes generating them.

In this regard, my approach aims both at the domestic environment, which is very dynamic and where the tourist activities take place, and also at the extremely strong influence of the foreign environment, materialized by the intensification of the globalization process.

  Opinions on the Aspects Affecting the Performance of Romanian Tourism (274.1 KiB, 2,502 hits)

Achieving the continuous business performance is also closely related to the quality and timeliness of business decisions made based on the information provided by accounting in close relation to tax. In this context, in Romania there is an increasing trend to generalize the professional management and, therefore, we think it is of great interest to clarify the main issues related to the impact of accounting-tax relationship upon managerial decisions, which issues represent the theme of our approach.

  Impact of Accounting-Tax Relationship on Managerial Decision (236.2 KiB, 2,591 hits)