Theoretical and Applied Economics
No. 3 / 2011 (556)
Aspects of the Normalization of Managerial Accounting in Romania on a Microeconomic Level
“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.
Contents
Antithetic Foundations of Economics
Capital Budgeting: a Tax Shields’ “Mirage”?
Convergence of the Policies for Promoting Total Quality Management in the Public Administrations of Balkan States – European Union Member States
Industrial District as a Corporation
Aspects of the Normalization of Managerial Accounting in Romania on a Microeconomic Level
An Analysis of the Correlation between Size and Performance of Private Pension Funds
Management of the Environmental Risk – an Economic-Social Priority
Implications of European Directives in the Assessment of Insurance Companies