The Influence Of Fiscal Accounting On Entrepreneurial Decisions In Romania
Journal Title: Manager Journal - Year 2018, Vol 28, Issue
Abstract
Entrepreneurship is the soul of any economy and is based on the ability of entrepreneurs to combine the resources they have to create and maintain a business that generates profit. An essential element for entrepreneurial decisions is information. Accounting is one of the most important sources of information that can influence management choices about their business development strategies and the exploitation of the investment opportunities they identified in the market. A quality accounting information accurately reflects economic reality and can lead to better risk management for the entrepreneurs in a competitive and continuously developing economy. Romanian accounting professionals are often victims of a fiscal stance in addressing economic transactions, caused on the one hand by the interests of the entrepreneurs in reducing tax burden and on the other hand, by the existence of an unstable and complicated tax legislation. Through this paper our intention is to analyze the impact of the fiscal accounting on the quality of the information provided by the financial statements and implicitly on the entrepreneurial decisions which are based on this information, as well as to identify possibilities to restore the role of accounting for mirroring the reality of the business environment.
Authors and Affiliations
Daniela Pordea, Maria Adina Motica, Dorel Mates
Keywords
Related Articles
- EP ID EP669668
- DOI -
- Views 159
- Downloads 0
Diplomacy and Diplomatic Protocol
The present study aims to observe relationships and determining factors between diplomacy and diplomatic protocol as outlined by historical and contextual analyses. The approach is very dynamic, provided that concepts ar...
Enron and the domino effect
This paper aims to present the effects of Enron's 2001 collapse has had on the business environment looked upon systemically, analyzing the interdependencies the American giant had with other components of this environme...
THE IMPACT OF LIBERALIZED FINANCIAL SYSTEM ON SAVINGS, INVESTMENT AND GROWTH IN NIGERIA
THE IMPACT OF LIBERALIZED FINANCIAL SYSTEM ON SAVINGS, INVESTMENT AND GROWTH IN NIGERIA
The Involvement of Rural Entrepreneurship In The Regional Development
The aims of the present paper are to emphasize the importance of the rural entrepreneurship involvement in the regional development and to analyse the results of a research regarding the cooperation between the stakehold...
Politeness and its role in the communication culture
"If you cannot be good, we should at least try to be polite" said N. Steinhardt in his Journal of happiness, but we have tried to prove that the idea of politeness is deeply related to the historical context. The articl...