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658.14.012.4:338.124.4 (1) |
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SM ISO690:2012 TIMOTIN, Ludmila. Engineering accounting management against financial crisis. In: Journal of Social Sciences, 2018, vol. 1, nr. 2, pp. 101-107. ISSN 2587-3490. |
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Journal of Social Sciences | |||||
Volumul 1, Numărul 2 / 2018 / ISSN 2587-3490 /ISSNe 2587-3504 | |||||
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CZU: 658.14.012.4:338.124.4 | |||||
Pag. 101-107 | |||||
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The world we are living in is the one of economies universalization, and especially, of financial markets globalization. The abolition of economic borders for different countries has also monetarization in the implications of businesses companies with the help of accounting. At the same time, the financial engineering accountancy is based on a series of postulates and accounting principles, the printer and the postulate of the monetary unit. This postulate states that monetary unit is the most effective mean by which users can make changes in capital and exchanges of goods and services. This is the reason for which the accounting normalizators were permanently concerned in finding reliable models of reflecting this. In spite, there are instruments and techniques which distort the companies results. The article analyzes the principles of creative accounting, the basic notions, the creative accounting techniques that can be used by the management of economic entities and the motivational factors that determine the application of a certain creative accounting technique. |
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Cuvinte-cheie statement of income, creative accounting, accounting engineering, company performance, declaraţia de venit, contabilitate creatoare, ingineria contabilă, performanţa companiei |
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