RISKS IN THE INFORMATIONAL ACCOUNTING SYSTEM FROM ROMANIA

被引：0
|
作者：
Danescu, Tatiana [1 ]
Botos, Maria Alexandra [2 ]
机构：
[1] Petru Maior Univ Tirgu Mures, Targu Mures, Romania
[2] 1 Decembrie 1918 Univ Alba Iulia, Alba Iulia, Romania
来源：
DEBATING GLOBALIZATION. IDENTITY, NATION AND DIALOGUE: SOCIAL SCIENCES | 2017年
关键词：
Risk; Accounting informational system; Tax statement; e-government system (declaratory);
D O I：
暂无
中图分类号：
C [社会科学总论];
学科分类号：
03 ; 0303 ;
摘要：
In Romania, the accounting informational system and the electronic tax returns system 1 were introduced less than 15 years ago and they are continually evolving. Such systems are presently used by the majority of the reporting entities in Romania, therefore the awareness and prevention of the risks that they can present is of major importance for the commercial entities and tax administration. This study's objective is to analyze the general and specific risks of the Romanian declaratory and accounting informational systems with the purpose of identifying the symptoms of an economic system outlined by the rules of a fiscal and accounting reporting framework.
引用
收藏
页码：43 / 49
页数：7
相关论文
共 50 条
  • [41] REFERENCES REGARDING THE ACCOUNTING SYSTEM REFORM IN ROMANIA (ROMANIAN ACCOUNTANCY BETWEEN EUROPEAN DIRECTIVES AND IFRS)
    Brabete, Valeriu
    Dragan, Cristian
    Mihai, Magdalena
    METALURGIA INTERNATIONAL, 2010, 15 : 110 - 118
  • [42] Cancer disclosure in Romania: trends and risks-translation 'from power to person'
    Degi, Csaba Laszlo
    Ignac, Lukacs Gyula
    Eva, Kallay
    PSYCHO-ONCOLOGY, 2015, 24 : 79 - 80
  • [43] SYNTHESIS OF AN INFORMATIONAL SYSTEM
    MAMAYEV, DD
    SVECHINSKIY, VB
    ENGINEERING CYBERNETICS, 1973, 11 (06): : 985 - 991
  • [44] The Evaluation of performances of installations by power plants from Romania concerning professional risks
    Suvergel, Aurica
    Raducanu, Alice
    Stanca, Angella
    PROCEEDINGS OF THE 3RD IASME/WSEAS INTERNATIONAL CONFERENCE ON ENERGY & ENVIRONMENT: ENERGY AND ENVIRONMENT III, 2008, : 386 - +
  • [45] The informational effect of corporate lobbying against proposed accounting standards
    Chung D.Y.
    Review of Quantitative Finance and Accounting, 1999, 12 (3) : 243 - 270
  • [46] Does accounting comparability alleviate the informational disadvantage of foreign investors?
    Chauhan, Yogesh
    Kumar, Surya B.
    INTERNATIONAL REVIEW OF ECONOMICS & FINANCE, 2019, 60 : 114 - 129
  • [47] THE IMPACT OF INFORMATIONAL TECHNOLOGIES CHANGES - A NEW SUBJECT FOR ACCOUNTING RESEARCH
    Tiron Tudor, Adriana
    Ratiu, Raluca Valeria
    Urdari, Claudia
    PROCEEDINGS OF THE 6TH INTERNATIONAL CONFERENCE ON BUSINESS EXCELLENCE, VOL 2, 2011, : 243 - 247
  • [48] Complex Risks from Old Urban Waste Landfills: Sustainability Perspective from Iasi, Romania
    Ciumasu, Ioan Manuel
    Costica, Mihai
    Costica, Naela
    Neamtu, Mariana
    Dirtu, Alin Constantin
    de Alencastro, Luiz Felippe
    Buzdugan, Liana
    Andriesa, Ramona
    Iconomu, Luminta
    Stratu, Anisoara
    Popovici, Ovidiu Alin
    Secu, Cristian Vasilica
    Paveliuc-Olariu, Codrin
    Dunca, Simona
    Dimitriu, Radu-Ionut
    Stefan, Marius
    Lupu, Adrian
    Stingaciu-Basu, Alina
    Netedu, Adrian
    Gavrilovici, Ovidiu
    Talmaciu, Mihai
    Borza, Mioara
    JOURNAL OF HAZARDOUS TOXIC AND RADIOACTIVE WASTE, 2012, 16 (02) : 158 - 168
  • [49] Accounting and Fiscal Aspects Regarding the Transfer of Contributions from Employer to Employee. Evidence from Romania
    Bogdan, Oana
    Domil, Aura Emanuela
    Moraru, Maria
    Mates, Dorel
    VISION 2025: EDUCATION EXCELLENCE AND MANAGEMENT OF INNOVATIONS THROUGH SUSTAINABLE ECONOMIC COMPETITIVE ADVANTAGE, 2019, : 13030 - 13041
  • [50] Accounting of heterogeneity in the estimation of radiation risks
    Mikhalskii, A. I.
    Ivanov, V. K.
    Chekin, S. Yu.
    Maksyutov, M. A.
    Kashcheev, V. V.
    AUTOMATION AND REMOTE CONTROL, 2008, 69 (06) : 1045 - 1050
12345