Theoretical and Applied Economics
No. 3 / 2011 (556)
Aspects of the Normalization of Managerial Accounting in Romania on a Microeconomic Level
Sorin BRICIU
“1 Decembrie 1918” University of Alba-Iulia
Sorinel CĂPUŞNEANU
“Artifex” University of Bucharest
“1 Decembrie 1918” University of Alba-Iulia
Sorinel CĂPUŞNEANU
“Artifex” University of Bucharest
Abstract. The article presents the general frame of the normalization of managerial accounting on a national level, following an incursion in its international normalization. The objectives of the normalization of managerial accounting in Romania are presented into detail, from the authors’ point of view, as well as the profile and attributions of the managerial accountant as a normalizer. The article ends with the authors’ conclusions related to the normalization of managerial accounting in Romania on a microeconomic level.
Keywords: managerial accounting; normalization; principles; accounts plan; methods.
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Contents
Marin Dinu
- Antithetic Foundations of Economics
Marin DINU
- Capital Budgeting: a Tax Shields’ “Mirage”?
Victor DRAGOTĂ
Lucian ŢÂŢU
- Convergence of the Policies for Promoting Total
Quality Management in the Public Administrations
of Balkan States – European Union Member States
Ani MATEI
Carmen SĂVULESCU
- Industrial District as a Corporation
Reza MOHAMMADY GARFAMY
- Aspects of the Normalization of Managerial
Accounting in Romania on a Microeconomic Level
Sorin BRICIU
Sorinel CĂPUŞNEANU
- An Analysis of the Correlation between Size
and Performance of Private Pension Funds
Vasile ROBU
Maria Iuliana SANDU
- Management of the Environmental Risk –
an Economic-Social Priority
Constantin ANGHELACHE
