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Approaches regarding the harmonization by modelling the accounting-taxation-management relationship

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dc.contributor.author ROBU, Sorin-Adrian
dc.date.accessioned 2016-05-09T10:32:27Z
dc.date.available 2016-05-09T10:32:27Z
dc.date.issued 2015-09
dc.identifier.issn L2457-4147
dc.identifier.uri http://nos.iem.ro/123456789/512
dc.description JEL Classification: G18, H32, L21, M21, M41, Q28 en_US
dc.description.abstract The theme chosen fits in the wider context of promoting the national interest through specific actions of achieving competitiveness in the progress of economic and financial transactions. The article includes: (1) a concise presentation of the tendencies of the process of modeling in accounting, (2) arguments for adopting new fiscal models, (3) modeling and management performance, (4) the impact of the relationship between accounting – taxation – management on the performance of business. The methods used in the research were literature review, theoretical review, exploratory research, comparative analysis and the questionnaire method. Within the article, I have used elements from the database which resulted from the empirical study made in my doctoral research. en_US
dc.description.sponsorship POSDRU/159/1.5/S/140106 Horizon 2020 - Doctoral and Postdoctoral Studies: Promoting the National Interest through Excellence, Competitiveness and Responsibility in the Field of Romanian Fundamental and Applied Economic Research” en_US
dc.language.iso en_US en_US
dc.publisher Institute for World Economy en_US
dc.subject harmonization en_US
dc.subject accounting and fiscal modeling en_US
dc.subject accounting and fiscal principles en_US
dc.subject accounting policies and practices en_US
dc.title Approaches regarding the harmonization by modelling the accounting-taxation-management relationship en_US
dc.type Article en_US


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