Nr. 15 / 2013, volumul 2

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The Role Of Management Accounting In The Decision Making Process: Case Study Caras Severin County

Autori:
Adela Breuer, ‘Eftimie Murgu‘ University of Resita Romania
Mihaela Lesconi Frumusanu, ‘Eftimie Murgu‘ University of Resita Romania
Andra Manciu, West University Timișoara Romania


Keywords: management accounting, economic information system, decision making, management, cost
JEL Codes: M41 - Accounting		Abstract

Paper
Integrated Methods For Performance Measurement In Entities From The Wine Sector In Romania

Autori:
Sorin Briciu, ‘1 Decembrie 1918‘ University Alba Iulia Romania
Dan Ioan Topor, ‘1 Decembrie 1918‘ University Alba Iulia Romania
Sorinel Capusneanu, ‘Dimitrie Cantemir‘ Christian University Bucharest Romania


Keywords: Activity-Based Costing, Balanced Scorecard, performance, strategic managerial accounting, nonfinancial indicators
JEL Codes: M41, M21		Abstract

Paper
The Cost Information Relevance In The Decision Foundation

Autori:
Sorina Simona Bumbescu, ‘1 Decembrie 1918‘ University Alba Iulia Romania
Liliana Paschia (Dinca), ‘1 Decembrie 1918‘ University Alba Iulia Romania


Keywords: cost; informational system; decisions; efficiency; European projects
JEL Codes: M21; M40		Abstract

Paper
Influencing Factors Of Valuation Multiples Of Companies

Autori:
Ciprian Codau, West University of Timisoara Romania


Keywords: valuation multiples, company value, factors of influence, market approach, valuation.
JEL Codes: G11, G12		Abstract

Paper
Most Recent Findings In Earnings Management Area: Interesting Insights From Traditionally Top 5 Leading Accounting Journals

Autori:
Dan Dacian Cuzdriorean, Babes-Bolyai University Cluj-Napoca


Keywords: Earnings management, accrual-based earnings management, real earnings management,research methods
JEL Codes: M40, M41, G34, M42		Abstract

Paper
Students Attitudes Regarding The Ethics Of Earnings Management Activities: An Empirical Investigation

Autori:
Dan Dacian Cuzdriorean, Babes-Bolyai University Cluj-Napoca Romania


Keywords: ethical judgments, accrual based earnings management, real earnings management
JEL Codes: I21, I23, M12, M14, M40, M41		Abstract

Paper
Comparative Study On Accounting Models "cash" And "accrual"

Autori:
Tatiana Danescu, Petru Maior University Targu Mures Romania
Luminita Rus, ‘1 Decembrie 1918" University Alba Iulia Romania


Keywords: "cash basis"; "accrual basis"; cash flow; income received; expenses paid.
JEL Codes: M41		Abstract

Paper
Gri Compliance And Prerequisites Of Integrated Reporting For Asian-pacific Companies

Autori:
Ioana - Maria Dragu, Babes- Bolyai University Cluj- Napoca Romania
Adriana Tiron- Tudor, Babes- Bolyai University Cluj- Napoca Romania


Keywords: integrated reporting, GRI compliance, social, environmental, and financial information,disclosure index.
JEL Codes: M40		Abstract

Paper
Financial Information Security In The Cloud

Autori:
Bogdan Stefan Ionescu, Academy of Economic Studies Bucharest Romania
Laura Elena Tudoran,


Keywords: cloud computing, security, dematerialization of accounting documents
JEL Codes: O324		Abstract

Paper
Predicting Earningsusing Cost Accounts Ratios: Evidence From Manufacturing Listed Firms

Autori:
John Sorros, University of Piraeus Greece


Keywords: Earnings Predictability, Cost Structure, SG&A, Manufacturing Cost, Cost of Goods Sold
JEL Codes: M40, G30		Abstract

Paper
Improving Human Resources Reporting In Non For Profit Organizations

Autori:
Nicolae Todea1,
Delia Corina Mihaltan2,


Keywords: non for profit organization, employees, volunteers, expenditures
JEL Codes: M40		Abstract

Paper
Machiavellianism And Short-term Earnings Management Practices

Autori:
Alina Beattrice Vladu, Babes-Bolyai University Cluj-Napoca and Pompeu Fabra University
Barcelona, Spain


Keywords: earnings management, Machiavellianism, ethical judgments
JEL Codes: I23, M40, M41		Abstract

Paper
Smoothing Behavior Of Firms In Times Of Crisis: Empirical Evidence From The Spanish Economic Environment

Autori:
Alina Beattrice Vladu, Babes-Bolyai University Cluj-Napoca Romania and Pompeu Fabra
University, Barcelona Spain


Keywords: income smoothing; financial crisis; earnings management
JEL Codes: M41, M40		Abstract

Paper
Particularities Concerning The Beneficiaries Of Audit Services Provided By The Big 4 Companies: Evidence From Romania

Autori:
Sorin Romulus Berinde, Babes-Bolyai University Cluj-Napoca Romania
Adrian Grosanu, Babes-Bolyai University Cluj-Napoca Romania


Keywords: audited entities; audit services provider; structure of share capital; structure of management;statistical methods
JEL Codes: M42, M41, M48		Abstract

Paper
Analysing The Similarities Between Oecd Principles Versus European Corporate Governance Codes - An Internal Audit Perspective

Autori:
Cristina Bota-Avram, Babes-Bolyai University Cluj-Napoca Romania
Paula Ramona Rachisan, Babes-Bolyai University Cluj-Napoca Romania


Keywords: similarities, OECD Principles, European corporate governance codes, internal audit.
JEL Codes: M21, M40, M42, M49		Abstract

Paper
The Informational Risk - Operational Research Over The Net Accounting Result

Autori:
Tatiana Danescu, ‘Petru Maior‘ University Tirgu Mures Romania
Mihaela Prozan, ‘1Decembrie 1918‘ University Alba Iulia Romania
Andreea Danescu, ‘1Decembrie 1918‘ University Alba Iulia Romania
Roxana Diana Prozan, ‘1Decembrie 1918‘ University Alba Iulia Romania


Keywords: informational risk, internal control, the utility of the information, financial statements,trustworthy image, net accounting result
JEL Codes: M41, M42, M48 G28, G38		Abstract

Paper
The Role And Utility Of Financial Audit In Romania And Spain - An Empiric Study

Autori:
Ioana Iuliana Pop (Grigorescu), ‘1Decembrie 1918‘ University Alba-Iulia Romania
University Lleida, Spain
Oana Raluca Ivan, ‘1 Decembrie 1918‘ University Alba-Iulia Romania


Keywords: empiric study, the role of the financial audit, the utility of the financial audit,differences of perspectives, differences of expectations.
JEL Codes: M 42		Abstract

Paper
The Audit Mission In The Base Of The Isrs - Steps To Strengthen Individual Financial Statements Of The Contracting Company

Autori:
Attila Tamas Szora, University ‘1 Decembrie 1918‘ Alba Iulia Romania
Iulian Dobra, University ‘1 Decembrie 1918‘ Alba Iulia Romania
Ana Maria Udrea, Universitaty ‘Valahia‘ Targoviste Romania


Keywords: consolidated financial statements, intra-group transactions, equity, minority interests, historical cost
JEL Codes: M41, M42, O10		Abstract

Paper
Using The Capm Model To Estimate The Profitability Of A Financial Instrument Portfolio

Autori:
Madalina - Gabriela Anghel, Artifex University Bucharest Romania
Liliana (Dinca) Paschia, ‘1 Decembrie 1918‘ University Alba-Iulia


Keywords: CAPM model, the systematic risk, specific risk, beta volatility coefficient, anticipated profitability
JEL Codes: G11, G17		Abstract

Paper
Underinvestment Problem: Romanian Evidence

Autori:
Claudiu Botoc, West University of Timisoara Romania
Cosmin Enache, West University of Timisoara Romania


Keywords: Investment Rate, Financial Leverage, Growth Opportunities, Endogeneity
JEL Codes: G31, G32		Abstract

Paper
Entrepreneurial Risk And Performance: Empirical Evidence Of Romanian Agricultural Holdings

Autori:
Camelia Burja, ‘1 Decembrie 1918‘ University Alba Iulia Romania
Vasile Burja, ‘1 Decembrie 1918‘ University Alba Iulia Romania


Keywords: economic performance, bankruptcy risk, agricultural holdings, financial ratios
JEL Codes: G33, L25, Q14		Abstract

Paper
The Balance Sheet, Information Source For Determining The Financial Position Of Entities Listed At The Stock Exchange In Bucharest

Autori:
Teodor Hada, ‘1 Decembrie 1918‘ University of Alba Iulia
Teodora Maria Avram, ‘1 Decembrie 1918‘ University of Alba Iulia


Keywords: balance sheet, structure rates, financial position, analysis, The Bucharest StockExchange.
JEL Codes: M 41.		Abstract

Paper
An Empirical Analysis Of The Determinants Of Bank Profitability In Romania

Autori:
Angela Roman ‘Alexandru Ioan Cuza‘ University of Iasi, Romania
Adina Elena Danuletiu, ‘1 Decembrie 1918‘ University of Alba Iulia Romania


Keywords: commercial banks; profitability, bank specific factors, industry-specific variables,macroeconomic variables
JEL Codes: G21, C23, M20		Abstract

Paper
Analysis Of The Romanian Banks‘ Performance Through Roa, Roe And Non-performing Loans Models

Autori:
Adela Socol, ‘1 Decembrie 1918‘ University of Alba Iulia Romania
Adina Elena Danuletiu, ‘1 Decembrie 1918‘ University of Alba Iulia Romania


Keywords: ROA Return on Assets, ROE - Return on Equity, Credit risk ratio, Regression model
JEL Codes: D12, C58, G21		Abstract

Paper
The Impact Of Fiscal Policy On Gross Domestic Product In The European Union. A Panel Var Model Aproach

Autori:
Ioan Talpos, West University of Timisoara Romania
Alexandru Avram, West University of Timisoara Romania
Roxana Heteș, West University of Timisoara Romania


Keywords: monetary policy, fiscal policy, economic growth
JEL Codes: E63		Abstract

Paper
Economic - Financial And Social Crisis: Between The Functions Of The State And Nature‘s Laws

Autori:
Cristian - Marian Barbu, ARTIFEX‘ University Bucharest Romania


Keywords: crisis, economic model, paradigm, creative destruction, natural laws, animal spirits
JEL Codes: A10, E00, F63, O10, P00		Abstract

Paper
Knowledge Economy And Entrepreneurship Environment In Romania

Autori:
Vasile Burja, ‘1 Decembrie 1918‘ University Alba Iulia Romania
Camelia Burja, ‘1 Decembrie 1918‘ University Alba Iulia Romania


Keywords: knowledge economy, Data Envelopment Analysis, entrepreneurship environment, research-development
JEL Codes: L26, O11, O32		Abstract

Paper
Analysis Of The Results In Implementing The Operational Program For Human Resources Development 2007-2013 For Center Region, Romania

Autori:
Ionela Gavrila-Paven, ‘1 Decembrie 1918‘ University of Alba Iulia Romania
Iulian Bogdan Dobra, ‘1 Decembrie 1918‘ University of Alba Iulia Romania
Lucian Docea‘1 Decembrie 1918‘ University of Alba Iulia, Romania


Keywords: economic development, human development, regional economic development
JEL Codes: O12, O15, R11, R58		Abstract

Paper
The Remittances As A Potential Economic Growth Resource For Romania

Autori:
Zizi Goschin, Institute of National Economy Academy of Economic Studies Bucharest


Keywords: remittances, economic growth, Romania
JEL Codes: C51, F22		Abstract

Paper
Fractal Characteristics Of World Market Commodity Derivatives

Autori:
Oksana Mihajlovsky, Chernivtsi institute of trade and economics of KNUCE Ukraine


Keywords: derivatives, clusters of investors, Hurst exponent, fractal analysis, fractal dimension.
JEL Codes: F30		Abstract

Paper
The Evolution Of Regional Development Agencies: Turkey Case

Autori:
Yılmaz Toktas Amasya University, Turkey
Haktan Sevinç Ağrı İbrahim Çeçen University, Turkey
Eda Bozkurt Atatürk University, Turkey


Keywords: Regional Development, Regional Development Agencies, Regional DevelopmentAgencies in Turkey
JEL Codes: F00, O10, O18.		Abstract

Paper
The Importance Of Employee Motivation To Increase Organizational Performance

Autori:
Ioan Moise Achim, ‘1 Decembrie 1918‘ University of Alba Iulia Romania
Larisa Dragolea, ‘1Decembrie 1918‘ University of Alba Iulia Romania
George Balan, Romanian-German University of Sibiu


Keywords: motivation, human resource, job satisfaction.
JEL Codes: M54, J53.		Abstract

Paper
Analyzing Romanian Sports Organizations Management Using Econometric Frontier

Autori:
Alin Molcut, West University of Timisoara Romania


Keywords: sports performance, input-output, Balanced Score Card, football organizations,economic growth
JEL Codes: M 12, L 83		Abstract

Paper
Tourism - The Main Component Of Hospitality Industry - It‘s Evolution In Romania

Autori:
Carmen Scorțe, University of Oradea and ‘1Decembrie 1918‘ University of Alba Iulia Romania
Larisa Dragolea, ‘ 1Decembrie 1918‘ University of Alba Iulia Romania
Liliana Paschia, ‘ 1Decembrie 1918‘ University of Alba Iulia Romania


Keywords: tourism, macro-environment, indicators of tourist movement
JEL Codes: M 21, E 29		Abstract

Paper
Knowledge Management And Organisational Structure Design Process

Autori:
Mihai Varzaru, University of Craiova Romania
Anca Antoaneta Varzaru, University of Craiova Romania


Keywords: knowledge management, organizational structure, structural forces, adocracy
JEL Codes: M12, M13, M21		Abstract

Paper
Using Discriminant Analysis In Relationship Marketing

Autori:
Iacob Catoiu, Academy Of Economic Studies Bucharest Romania
Mihai Țichindelean, Lucian Blaga University Sibiu Romania
Simona Vinerean, Lucian Blaga University Sibiu Romania


Keywords: relationship marketing, discriminant analysis, value chain, perceived value, satisfaction
JEL Codes: M31, C31		Abstract

Paper
The Opinion Of Public Authorities Regarding Toursim Development In Alba County

Autori:
Claudia Moisa, ‘1 Decembrie 1918‘ University of Alba Iulia Romania
Andreea Muntean, ‘1 Decembrie 1918‘ University of Alba Iulia Romania


Keywords: tourism development, tourism development strategy
JEL Codes: M31		Abstract

Paper
Cultural Marketing Implications On Alba County Development

Autori:
Andreea Muntean, University ‘1Decembrie 1918‘ of Alba Iulia Romania
Carmen Pastiu, University ‘1Decembrie 1918: of Alba Iulia Romania
Silvia Maican, University 1Decembrie 1918 of Alba Iulia Romania


Keywords: cultural marketing, tourism development, tourist motivation
JEL Codes: M31, L 83		Abstract

Paper
Green Purchase Intentions Of Romanian Consumers

Autori:
Carmen Adina Pastiu, University 1Decembrie 1918 of Alba Iulia Romania


Keywords: Green Purchase Intention, Perceived Product Price, Perceived Product Quality,Organization‘s Green Image
JEL Codes: M31		Abstract

Paper
Tourist Services Consumer Satisfaction (cruises)

Autori:
Janetta Sirbu, ‘Bogdan Voda‘ University Cluj-Napoca Romania


Keywords: consumer, satisfaction, tourism, questionnaire
JEL Codes: M31, M37		Abstract

Paper
Exploring Privacy-related Aspects Of The Consumers' Direct Approach

Autori:
Calin Veghes, Academy of Economic Studies Bucharest Romania
Mihai Orzan, Academy of Economic Studies Bucharest Romania
Carmen Acatrinei, Academy of Economic Studies Bucharest Romania
Diana Dugulan, Academy of Economic Studies Bucharest Romania


Keywords: consumers' privacy, direct communication tools, personal data protection
JEL Codes: M31		Abstract

Paper

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