Log in

Relevant bibliographies by topics / Informativa contabile

Contents

Journal articles
Dissertations / Theses
Books
Conference papers

Academic literature on the topic 'Informativa contabile'

Author: Grafiati

Published: 10 March 2023

Last updated: 31 July 2025

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the lists of relevant articles, books, theses, conference reports, and other scholarly sources on the topic 'Informativa contabile.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Journal articles on the topic "Informativa contabile"

1

Cañibano, Leandro. "LA REFORMA CONTABLE EN ESPAÑA." Contaduría Universidad de Antioquia, no. 21-22 (November 28, 2015): 169–88. http://dx.doi.org/10.17533/udea.rc.25110.

Full text

Abstract:

El ingreso de España a la Comunidad Económica Europea, ha supuesto profundad modificaciones en la regulación contable de las sociedades, dado la necesaria armonización de sus normas mercantiles con las Directivas de la Comunidad Europea. A ese respecto, se han generado cambios en el Código de Comercio, la Ley de Sociedades Anónimas, la Ley de Sociedades de Responsabilidad Limitada, el Plan General de Contabilidad que incluye los principios contables básicos, las normas para la preparación de cuentas anuales consolidadas y la Auditoría de Cuentas. La información contable en España ha experiment

APA, Harvard, Vancouver, ISO, and other styles

2

Sánchez-Vásquez, Lina Marcela, Andrea Vaca-López, Diego Fernando Rodríguez-Jiménez, Julián Andrés Ríos-Obando, and Abraham Felipe Gallego-Jiménez. "La legitimación social de los informes contables sobre cultura y ambiente en el territorio." Contaduría Universidad de Antioquia, no. 75 (December 18, 2019): 69–84. http://dx.doi.org/10.17533/udea.rc.n75a03.

Full text

Abstract:

El artículo presenta la postura crítica de las fuentes informativas sobre cultura y ambiente reconociendo como eje articulador al territorio, para ello abordan las categorías teórico conceptuales legitimación y rendición de cuentas a través de fuentes documentales, la geo referenciación y la identificación de conflictos ambientales por medio del atlas de justicia ambiental, así como la cartografía cultural indicando desde lo contable, los escenarios próximos de desarrollo de la disciplina a partir de los riesgos y tensiones derivadas en la revisión de casos de tres municipios en Colombia en lo

APA, Harvard, Vancouver, ISO, and other styles

3

Cano Mejía, Vanessa, and Juan David Arias Suárez. "Revisión Conceptual y Analítica de los Informes Contables: La Necesidad de Pertinencia Multidimensional." Fronteiras: Journal of Social, Technological and Environmental Science 9, no. 2 (2020): 32–52. http://dx.doi.org/10.21664/2238-8869.2020v9i2.p32-52.

Full text

Abstract:

Este documento presenta una revisión analítica de la estructura, sentido y fines de la información producida por la contabilidad para la toma de decisiones. Mediante un método dialéctico de contrastación de argumentos, perspectivas académicas y evidencia empírica disponible, se hizo la revisión en torno a las variables de pertinencia, calidad, simetría y aportes de los informes contables antes las complejidades organizacionales actuales, en entornos globalizatorios, competitivos y de respuesta a las tendencias estandarizantes del modelo contable internacional. Como propuesta y hallazgo analíti

APA, Harvard, Vancouver, ISO, and other styles

4

Villacorta Hernández, Miguel Ángel. "Sistema contable y organizativo de las concesionarias ferroviarias españolas: NORTE (1900-1924)." De Computis - Revista Española de Historia de la Contabilidad 15, no. 2 (2018): 135. http://dx.doi.org/10.26784/issn.1886-1881.v15i2.338.

Full text

Abstract:

El sector ferroviario español ha sido prolíficamente estudiado desde diversos ámbitos, debido al importante papel que ha desempeñado en su contribución al progreso económico. Sin embargo, los aspectos de organización y gestión empresarial, por un lado, y contable, por otro, de las compañías ferroviarias han sido relativamente poco tratados, cuestión ciertamente paradójica si tenemos en cuenta la aportación del sector al desarrollo de la ciencia empresarial y contable. La empresa analizada en esta investigación es la mayor sociedad privada de España: La Compañía de los Caminos de Hierro del Nor

APA, Harvard, Vancouver, ISO, and other styles

5

Sumar, Ramiro Rodrigues. "Automazione contabile e futuro della professione contabile." Núcleo do Conhecimento 17, no. 06 (2021): 167–81. https://doi.org/10.32749/nucleodoconhecimento.com.br/contabilita/professione-contabile.

Full text

Abstract:

La presenza di qualità nei servizi forniti è infatti indispensabile per la sopravvivenza della professione contabile, in quanto si traduce nell'obiettivo di un commercialista. I sistemi informativi, le nuove tecnologie di intelligenza artificiale e l'innovazione, se collegati alle competenze dei professionisti della contabilità, possono tradursi in maggiori prestazioni delle aziende e, di conseguenza, dell'economia. Considerando che la professione di commercialista cerca di fornire informazioni fiscali al fisco, questo articolo mira a dimostrare che questa professione è in un processo di migra

APA, Harvard, Vancouver, ISO, and other styles

6

Smith, Marinês Santana Justo, and Barbara Fadel. "Gestión de la información contable: aspectos técnicos, legales y éticos." Ibersid: revista de sistemas de información y documentación 4 (September 21, 2010): 73–79. http://dx.doi.org/10.54886/ibersid.v4i.3839.

Full text

Abstract:

Las decisiones tomadas en el ámbito de una empresa se reflejan en todo sistema empresarial. La empresa recibe influencia de —e influye en— varios agentes en su entorno. El eje que alimenta esa dinámica con los diversos agentes de interés en la situación económica y financiera de la empresa es la información contable financiera. Sin embargo, la divulgación de información contable de mala calidad puede perjudicar las decisiones y aún traer daños materiales a los usuarios de esa información. Así, la finalidad de ese estudio ha sido la de caracterizar los usuarios, los aspectos técnicos, legales y

APA, Harvard, Vancouver, ISO, and other styles

7

Carrasco Díaz, Daniel, Andrés Navarro Galera, Daniel Sánchez Toledano, and Virginia Llorente Muñoz. "propuesta metodológica de implantación de un Sistema Integrado de Información Contable en la Administración Local." Contaduría Universidad de Antioquia, no. 57 (June 26, 2013): 15–36. http://dx.doi.org/10.17533/udea.rc.15574.

Full text

Abstract:

La alarmante escasez de recursos que experimentan los gobiernos locales gracias a la crisis mundial ha aumentado el interés de políticos y gestores por la medición de la eficiencia de los servicios prestados. Para poder evaluar el desempeño de las actuaciones públicas, se requiere disponer tanto de información financiera externa como de datos de costes y datos no financieros, ya que los sistemas contables de los ayuntamientos contribuirán a mejorar su capacidad de responder a las necesidades informativas propias del control de eficiencia. En el presente trabajo se formula una propuesta metodol

APA, Harvard, Vancouver, ISO, and other styles

8

Bona Sánchez, Carolina, Jerónimo Pérez Alemán, and Domingo Javier Santana Martín. "Informativeness of accounting earnings in family firms." Cuadernos de Gestión 9, no. 2 (2009): 17–30. http://dx.doi.org/10.5295/cdg.19091cb.

Full text

Abstract:

This work examines the relationship between the family control and informativeness of accounting earnings in listed non-financial Spanish companies between 1997 and 2003. The results reveal a negative relationship between the family nature of the controlling shareholder and the credibility of accounting information. Moreover, as the level of voting rights in the hands of the family ultimate owner increases, the informativeness of earnings decreases. Only in family firms where the CEO is hired, the family nature affects positively on the informativeness of accounting earnings.

APA, Harvard, Vancouver, ISO, and other styles

9

Rivero Fernández, Dolores, Elena Gallego Rodríguez, and Asunción Ramos Stolle. "La rendición de cuentas en la Orden del Cister de Castilla: el Libro de Estados del Monasterio de Oseira (1614-1832)." De Computis - Revista Española de Historia de la Contabilidad 2, no. 2 (2006): 181. http://dx.doi.org/10.26784/issn.1886-1881.v2i2.232.

Full text

Abstract:

La rendición de cuentas por los monasterios de las distintas órdenes religiosas constituye uno de los aspectos relevantes de la contabilidad monástica, por cuanto el análisis de los sistemas contables desarrollados por estas instituciones, a lo largo de su dilatada historia, pone de manifiesto una clara correlación entre las exigencias informativas inherentes a los mismos y el objetivo de control por parte de un órgano de gobierno de carácter superior. En este trabajo se analiza el alcance y evolución de la normativa relativa a la supervisión ycontrol de las cuentas en la Congregación del Cist

APA, Harvard, Vancouver, ISO, and other styles

10

Villacorta, Miguel Ángel, and Tomás Martínez Vara. "Aproximación al sistema contable de los talleres ferroviarios de MZA durante el siglo XIX." De Computis - Revista Española de Historia de la Contabilidad 6, no. 11 (2009): 116. http://dx.doi.org/10.26784/issn.1886-1881.v6i11.134.

Full text

Abstract:

España como en el resto de los países desarrollados, motivado por el importante papel desempeñado en el progreso económico. Dentro del estudio de la historia económica del ferrocarril, destacan las pocas investigaciones realizadas sobre los registros contables, lo cual es fundamental pues está consensuado que la contabilidad moderna apareció en las compañías ferroviarias a mediados del siglo XIX. Este trabajo representa sólo el comienzo del estudio de los documentos que rigen la forma de contabilizar en las empresas ferroviarias del siglo XIX, abandonando, de momento, el estudio de los registr

APA, Harvard, Vancouver, ISO, and other styles

More sources

Dissertations / Theses on the topic "Informativa contabile"

1

D'ALAURO, GABRIELE. "Le fusioni delle public utilities: profili strategico-gestionali e informativa economico-contabile." Doctoral thesis, Università degli Studi di Roma "Tor Vergata", 2014. http://hdl.handle.net/2108/201760.

Full text

APA, Harvard, Vancouver, ISO, and other styles

2

DANIELE, MARIO. "Informativa Finanziaria delle PMI: Cause, Conseguenze e Prospettive Future." Doctoral thesis, Università Cattolica del Sacro Cuore, 2022. http://hdl.handle.net/10280/117147.

Full text

Abstract:

Questa tesi ha lo scopo di studiare l’informativa finanziaria delle PMI attraverso una prospettiva triplice: cause, conseguenze e prospettive future. In primo luogo, le PMI devono effettuare alcune scelte contabili che sono inevitabilmente connesse al rapporto costi-benefici. Quindi, identificare il razionale di tali scelte può essere utile per i manager, le autorità di regolamentazione e gli utilizzatori dell’informativa finanziaria. Il primo articolo (Differential Reporting for SMEs: Exploring the Determinants of Voluntary Disclosure) ha lo scopo di investigare una di queste scelte: la scelt

APA, Harvard, Vancouver, ISO, and other styles

3

Tiso, Giovanni <1990&gt. "Sistemi informativi amministrativo-contabili- il caso FACEr." Master's Degree Thesis, Università Ca' Foscari Venezia, 2018. http://hdl.handle.net/10579/13982.

Full text

APA, Harvard, Vancouver, ISO, and other styles

4

Zago, Lara <1991&gt. "Impairment test dell'avviamento: aspetti contabili ed informativi della disciplina nazionale ed internazionale." Master's Degree Thesis, Università Ca' Foscari Venezia, 2016. http://hdl.handle.net/10579/9016.

Full text

Abstract:

Nel presente elaborato ci si propone di analizzare la disciplina dell’impairment test sia in ambito internazionale sia in ambito nazionale, anche alla luce delle recenti modifiche intervenute. L’attenzione si focalizza sulla compliance dell’avviamento. Tale asset ha da sempre suscitato interesse in letteratura per la sua natura complessa e la sua difficile definizione. Lo IAS 36 disciplina l’impairment of assets in ambito internazionale. Il processo di impairment dell’avviamento si articola in diversi livelli: la definizione e attribuzione del goodwill alle cash generating unit, la determinazi

APA, Harvard, Vancouver, ISO, and other styles

5

Salani, Giulia <1992&gt. "Bilancio Consolidato secondo i principi contabili internazionali e sistemi informatici di supporto." Master's Degree Thesis, Università Ca' Foscari Venezia, 2017. http://hdl.handle.net/10579/10075.

Full text

Abstract:

La tesi ripercorre il lungo processo che ha portato ai vigenti principi contabili internazionali per la redazione del bilancio consolidato e si propone di dimostrare le potenzialità che possono derivare dall’applicazione della business intelligence nella sua redazione sulla base di quanto appreso nell’esperienza di stage. La tesi viene sviluppata in quattro capitoli: 1. Origine e armonizzazione dei principi contabili; 2. Il Bilancio Consolidato; 3. La redazione del Bilancio Consolidato; 4. Adozione del bilancio consolidato utilizzando SAP BPC. I primi due capitoli, obbligatoriamente introdutti

APA, Harvard, Vancouver, ISO, and other styles

6

Lovisetto, Anna <1994&gt. "Integrazione e sviluppo dei sistemi informativi amministrativo-contabili nelle Aziende Sanitarie della Regione Veneto." Master's Degree Thesis, Università Ca' Foscari Venezia, 2018. http://hdl.handle.net/10579/12823.

Full text

Abstract:

Il contesto di studio è la riforma che ha coinvolto le Aziende del Sistema Sanitario Regionale della Regione Veneto in seguito all'emanazione della L.R. 19/2016 che ha decretato l'accorpamento delle ex Ulss venete in nove Aziende Ulss e la creazione del nuovo ente del SSR Veneto denominato Azienda Zero. La tesi approfondisce le problematiche legate alla integrazione dei sistemi informativi amministrativo contabili in uso nelle ex-Ulss, in vista della creazione di una nuova piattaforma applicativa che permetta il consolidamento e la gestione dei flussi informativi nel sistema di Azienda Zero, a

APA, Harvard, Vancouver, ISO, and other styles

7

Martín, Granados Victoria María Antonieta, and Rendón María Enriqueta Mancilla. "Control en la administración para una información financiera confiable." Pontificia Universidad Católica del Perú, 2012. http://repositorio.pucp.edu.pe/index/handle/123456789/114868.

Full text

Abstract:

The financial information is the document that the administration of a juridical entity issues to know his financial situation. The financial information is useful and confiable for the users of the financial information when this has been prepared under conditions of certainty. This certainty is provided by the administration when it establishes political and procedures of internal control, as well as the surveillance in the accomplishment of the internal control. This control incides in the financial information since it is inherent to the operative flow and extends itself in relevant inform

APA, Harvard, Vancouver, ISO, and other styles

8

Garzulli, Roberto. "Il sistema informativo contabile nelle aziende sanitarie pubbliche : analisi teoriche ed evidenze empiriche." Thesis, 2011. http://hdl.handle.net/10955/71.

Full text

APA, Harvard, Vancouver, ISO, and other styles

9

Tolosa, Leticia Eva. "El contenido informativo de los estados contables y de los precios de las acciones en la toma de decisiones de inversión. Análisis de empresas que cotizan en el Mercado de Capitales Argentino." Doctoral thesis, 2013. http://hdl.handle.net/11086/20841.

Full text

Abstract:

El Mercado de Capitales Argentino presenta particularidades que se analizan con el fin de contextualizar el problema de investigación. Se repite, permanentemente, que éste es muy reducido por lo que no se pueden aplicar modelos de análisis válidos, pero ¿es sólo un problema de volumen operado y cantidad de empresas que realizan oferta pública de sus acciones o aparecen otros factores como relevantes?. Luego de realizar un análisis descriptivo y comparativo del Mercado de capitales Argentino con algunos mercados latinoamericanos como Brasil, Chile, Colombia, México, Perú y Venezuela se obtuvi

APA, Harvard, Vancouver, ISO, and other styles

Books on the topic "Informativa contabile"

1

Modugno, Guido. Il sistema informativo per il controllo di gestione dell'ente locale: Linee di sviluppo e aspetti contabili. F. Angeli, 2001.

Find full text

APA, Harvard, Vancouver, ISO, and other styles

2

Norte, Empresa Distribuidora, ed. Edenor S.A.: Memoria, estados contables, reseña informativs e información del art. 68 del reglamento de la Bolsa de Comercio de Buenos Aires al 31 de diciembre de 1995 y 1994 conjuntamente con el informe del auditor y de la Comisión Fiscalizadora. Empresa Distribuidora Norte S.A., 1996.

Find full text

APA, Harvard, Vancouver, ISO, and other styles

3

Bâtcă-Dumitru, Graziella Corina, Adriana Florina Popa, Daniela Nicoleta Sahlian, Mihai Vuță, and Cleopatra Sendroiu. Contabilitate. Instrument de business pentru manageri. Editura Universitara, 2021. http://dx.doi.org/10.5682/9786062812577.

Full text

Abstract:

Esti un antreprenor/manager aflat in cautarea de noi informatii privind intelegerea anumitor aspecte referitoare la situatia actuala, dinamica si perspectivele afacerii tale? Esti un contabil interesat de extinderea portofoliului de servicii din sfera contabilitatii prin interconectarea acestora cu informatii ce vizeaza analiza economico-financiara, procesul de luare a deciziilor si managementul riscurilor? Esti un student aflat in cautarea de informatii utile crearii unei imagini de ansamblu asupra contabilitatii si domeniilor conexe acesteia in vederea crearii unei viziuni holistice asupra u

APA, Harvard, Vancouver, ISO, and other styles

4

Munteanu, Victor. Contabilitatea financiara a intreprinderii. Abordare teoretica si practica. editia a VI-a, revizuita si adaugita. Editura Universitara, 2022. http://dx.doi.org/10.5682/9786062814281.

Full text

Abstract:

„Contabilitatea financiara a intreprinderii“ se ocupa in esenta cu studiul principiilor contabilitatii financiare, al metodelor si tehnicilor ei de lucru, atat din punct de vedere teoretic, cat si din punct de vedere practic, aplicativ. Demersul sau metodico-didactic isi propune sa ofere celor interesati modalitatile cele mai eficiente pentru intelegerea si aprofundarea tuturor problemelor de contabilitate, sa le formeze o gandire contabila logica, independenta precum si deprinderile necesare pentru „productia” si utilizarea informatiei contabile in activitatea de gestiune a intreprinderii.

APA, Harvard, Vancouver, ISO, and other styles

Conference papers on the topic "Informativa contabile"

1

Lazari, Liliana. "Adaptarea educației contabile la tendințele în schimbare." In Învățământul superior contabil: provocări și soluții: Colocviu științific cu participare internațională in memoriam profesorului Viorel Ţurcanu. Academy of Economic Studies of Moldova, 2024. http://dx.doi.org/10.53486/isc2023.02.

Full text

Abstract:

This research will address the challenges facing accounting education in higher education in the Republic of Moldova. The relevance of the research is determined by the continuous changes that are in the normative framework of: education in higher education in the Republic of Moldova, the organization of accounting and of the regulation of entities, and last but not least by the transformations of economic processes, the digitalization of accounting and reporting activities, cross-border activities, etc. The aim of this research is to examine how accounting education in higher education rapidl

APA, Harvard, Vancouver, ISO, and other styles

2

Cojocaru, Maria, and Cristina Dolghi. "Raționamentul profesional și inteligența artificială: implicații asupra profesiei contabile." In Învățământul superior contabil: provocări și soluții: Colocviu științific cu participare internațională in memoriam profesorului Viorel Ţurcanu. Academy of Economic Studies of Moldova, 2024. http://dx.doi.org/10.53486/isc2023.05.

Full text

Abstract:

The authors of this paper address the issue of professional judgement in the accountanting profession, without neglecting the role of information technology and artificial intelligence in the professional practice. Applying the method of analysis and synthesis of the latest research and achievements in the development of information technologies, applied in particular by the Big Four accounting firms, allowed the authors to test the hypothesis that the use of professional judgment in the accounting profession cannot be completely replaced by the artificial intelligence. The research led to the

APA, Harvard, Vancouver, ISO, and other styles

3

Damean, Anfica. "Tratamentul contabil al rezultatelor inventarierii anuale." In Simpozion Ştiinţific al Tinerilor Cercetători, Ediţia a 21-a. Academy of Economic Studies of Moldova, 2024. http://dx.doi.org/10.53486/sstc.v2.38.

Full text

Abstract:

The purpose of this work consists in the research and deepening of knowledge regarding the general notions related to the types of inventory, the way of checking and detecting the shortages and surpluses, its fiscal consequences and providing a clearer picture of the inventory process and reflection of the results after the annual inventory. I believe that the information presented is useful for practitioners and especially for students, who are currently undergoing the information process.

APA, Harvard, Vancouver, ISO, and other styles

4

CHIRTEȘ, Codruța. "Provocări ale educației contabile preuniversitare în era digitalizării." In "Învățământul superior: tradiţii, valori, perspective", conferinţă ştiinţifică internaţională. Ion Creangă Pedagogical State University, 2022. https://doi.org/10.46727/c.v2.1-2-10-2022.p168-172.

Full text

Abstract:

The acceleration of the digitization process and the intrusion of computerization in the economic field cause massive changes in the accounting sphere and, implicitly, changes in the current profile of the professional accounting. Digital skills play a fundamental role in the complex definition of the accountant's image oriented towards a fully technological future. Therefore, the appropriate accounting education, the development of digital skills in accordance with the current requirements regarding the quality of accounting information are the foundation for the continuity of the profession

APA, Harvard, Vancouver, ISO, and other styles

5

Bajan, Maia. "Probleme aferente predării disciplinelor contabile la specialitățile economice." In Învățământul superior contabil: provocări și soluții: Colocviu științific cu participare internațională in memoriam profesorului Viorel Ţurcanu. Academy of Economic Studies of Moldova, 2024. http://dx.doi.org/10.53486/isc2023.19.

Full text

Abstract:

The mission of teaching accounting subjects to economic specialties within higher education institutions resides in the formation of the skills and competencies necessary for young specialists for their immediate employment after graduating from university. The purpose of the given paper is to establish the problems that arise in the teaching of accounting subjects for economic specialties (with the exception of the Accounting specialty) within higher education institutions. Starting from the small number of accounting subjects and the small number of hours, the volume of accounting informatio

APA, Harvard, Vancouver, ISO, and other styles

6

Grigoroi, Lilia. "Educația contabilă universitară: ce ne rezervă viitorul?" In Învățământul superior contabil: provocări și soluții: Colocviu științific cu participare internațională in memoriam profesorului Viorel Ţurcanu. Academy of Economic Studies of Moldova, 2024. http://dx.doi.org/10.53486/isc2023.01.

Full text

Abstract:

The work represents a concern for the future of university accounting education, based on the assessment of the present situation. The research aims to contemplate and reconfigure accounting education, taking into account the existing challenges and context. For this purpose, the author carried out the documentary analysis and the field analysis of the situation in higher accounting education in the Republic of Moldova. Documentary analysis included the synthesis of information from educational policy documents, strategies, reports, regarding the main areas of reform for higher education in th

APA, Harvard, Vancouver, ISO, and other styles

7

Bajan, Maia. "Învățământul la distanță: oportunități și bariere de implementare." In Învățământul superior contabil: provocări și soluții: Colocviu științific cu participare internațională in memoriam profesorului Viorel Ţurcanu. Academy of Economic Studies of Moldova, 2024. http://dx.doi.org/10.53486/isc2023.07.

Full text

Abstract:

The use of communication technologies in higher education emphasizes the transition from a teacher-centered learning environment to a student-centered one, in which teachers are no longer just a source of information transmission, but become collaborators of students, and the latter do not there are still those passive receivers of information, but on the contrary they are actively involved in their own education. The purpose of the given paper is based on the determination of the opportunities and barriers to the implementation of the form of distance education for the first cycle - Bachelor'

APA, Harvard, Vancouver, ISO, and other styles

8

Grabarovschi, Ludmila. "Interdisciplinary approaches in teaching management accounting." In Învățământul superior contabil: provocări și soluții: Colocviu științific cu participare internațională in memoriam profesorului Viorel Ţurcanu, ed.3. Academy of Economic Studies of Moldova, 2025. https://doi.org/10.53486/isc2024.20.

Full text

Abstract:

The efficient development of an entity requires professional and competent management focused on customer orientation, cost optimization, and responsiveness to market changes. The foundation of these management skills is laid at the university level and later consolidated and developed in practice. The primary role in generating information aimed at monitoring available resources and the current efficiency of their use belongs to managerial accounting. The managerial accounting system, as a crucial tool for resource management and achieving the entity's objectives by providing useful and relev

APA, Harvard, Vancouver, ISO, and other styles

9

Lazari, Liliana. "Contribuția activității individuale a studentului în formarea sa profesională." In Învățământul superior contabil: provocări și soluții: Colocviu științific cu participare internațională in memoriam profesorului Viorel Ţurcanu. Academy of Economic Studies of Moldova, 2024. http://dx.doi.org/10.53486/isc2023.17.

Full text

Abstract:

The research presents the importance of the student's individual activity in university professional training. The provided ratio between direct contact and individual study was examined and presented for the training field Accounting, Bachelor's and Master's cycle within the Academy of Economic Studies of Moldova. The following scientific research methods are used in the study: analysis of the legal framework governing the study, synthesis of information, analysis and comparison to identify distinctive features, deduction of challenges related to conducting the individual study.

APA, Harvard, Vancouver, ISO, and other styles

10

Iachimovschi, Anatolie. "The role of higher education in accounting in the process of professional training in the field of auditing." In Învățământul superior contabil: provocări și soluții: Colocviu științific cu participare internațională in memoriam profesorului Viorel Ţurcanu, ed.3. Academy of Economic Studies of Moldova, 2025. https://doi.org/10.53486/isc2024.14.

Full text

Abstract:

Higher accounting education offers secure opportunities for professional training in auditing. The auditor is the person who provides a qualified opinion on the presentation of information in financial statements, therefore the knowledge gained in accounting is essential to obtain a professional qualification in this field. The results of this paper deal with the requirements of audit training in accordance with the current legislative and regulatory framework. The study facilitates the perception of current requirements for entry into the profession based on the investigation of the role of h

APA, Harvard, Vancouver, ISO, and other styles

We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!