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1. INFORMATION BASE ACCOUNTING EXPERTISE IN MANAGERIAL ACTIVITY — 30 June 2023
Authors: • Anca Alexandra PANTAZI, email: pantazi.anca@gmail.com, Afiliation: Valahia University of Targoviste, Romania • Larisa Roxana MANEA,, email: larisamanea@yahoo.com, Afiliation: Valahia University of Targoviste, Romania
Abstract: The accounting expertise represents for the management of the economic entity a communication tool in a “universal language” of all the inNo 67 - Supplement May 2023 > INFORMATION BASE ACCOUNTING EXPERTISE IN MANAGERIAL ACTIVITY
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2. THE ROLE OF ACCOUNTING EXPERTISE IN THE ROMANIAN FREE MARKET ECONOMY — 30 June 2023
Authors: • Anca Alexandra PANTAZI, email: pantazi.anca@gmail.com, Afiliation: Valahia University of Targoviste, Romania
Abstract: The contemporary era is characterized by an unprecedented development of business due to the expansion of capital and information technology, which haNo 67 - Supplement May 2023 > THE ROLE OF ACCOUNTING EXPERTISE IN THE ROMANIAN FREE MARKET ECONOMY
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3. THE ROLE OF JUDICIAL ACCOUNTING EXPERTISE ON ACCOUNTING INFORMATION — 22 December 2021
Authors: • Emilia VASILE, email: rector@univath.ro, Afiliation: Athenaeum University, Bucharest, Romania • Ion CROITORU, email: ion.croitoru.ag@gmail.com, Afiliation: Athenaeum University, Bucharest, Romania
Abstract: Accounting expertise is a liberal profession conducted by an expert in the field, who, using appropriate techniques and working methods, provides aNo 64 - December 2021 > THE ROLE OF JUDICIAL ACCOUNTING EXPERTISE ON ACCOUNTING INFORMATION
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4. CONCEPTUAL DELIMITATIONS AND REGULATION ON THE PROFESSIONAL JUDGMENT IN ACCOUNTING — 14 September 2017
Authors: • Ph.D. Student Ana-Maria MAFTEI (URSU), email: ana.maria.maftei0907@gmail.com, Afiliation: Univesity of Craiova • Ph.D. Professor Mariana MAN, email: man_mariana2006@yahoo.com, Afiliation: University of Petroșani
Abstract: The present article addresses the professional judgment both conceptually and in terms of regulations. Philosophical approach of reasoning has been juNo 46 - Supplement June 2017 > CONCEPTUAL DELIMITATIONS AND REGULATION ON THE PROFESSIONAL JUDGMENT IN ACCOUNTING