Theoretical and Applied Economics
No. 7 / 2011 (560)
The Correlation between the Conceptual System of the Political Economy and that of the Accountancy – a Solution for Reducing the Risks Connected to the Administration Activities in any Stage of the Economic
“Spiru Haret” University, Bucharest
Abstract. Some mistakes of big financial institutions caused the crise from 2008: the correlation for a long term balance in accordance with economical theory and accounting practice were not applied, not enough controll of financial flows, wrong management of very important companies, unuse of actuarial tools. Provisions for many kind of clients and the amount of assets were not bookkeept in acordance with IAS-IFRS system. It is a international collective interst about accounting of big financial institutions that manage an important part of many from international market. The analysis of the profitability-cost correlation in the development strategy of the company as part of a good management was not applied in accordance with economical theory. The fraud, including accounting fraud, was present in big institutions.
Contents
Characteristics of Criteria for Selecting Investment Projects under Uncertainty
Online Services Management Support for an Intelligent Locality
The Meanings of “Made in Romania” among the Romanian Consumers
Forms and Strategies of the Banks to Enter on a Foreign Market
Effects of Macroeconomic Variables on the Stock Market: The Case of the Czech Republic
The European Recovery Economic Plan and Quality of Public Finances – Instruments for Monitoring and Improving Fiscal and Economic Systems
An Optimization of the Risk Management using Derivatives
Towards to the Respiritualization of the Economics
Financial Crisis from the Trust and Loss Aversion Perspective in Emerging Romanian Capital Market
The Contribution of the Neo-Schumpeterian Approach to the Development of the Economic Theory: Emphasis on the Meso-Economic Level
Dobrogea as Romanian Tourism Micro-destination
The Rethinking of the Economic Activity Based on Principles of Eco-Efficiency
The Correlation between the Conceptual System of the Political Economy and that of the Accountancy – a Solution for Reducing the Risks Connected to the Administration Activities in any Stage of the Economic