Zobrazeno 1 - 10
of 19
pro vyhledávání: '"Flavius Andrei Guinea"'
Autor:
Flavius-Andrei GUINEA
Publikováno v:
SEA: Practical Application of Science, Vol V, Iss 13 (1/2017), Pp 85-91 (2017)
Economic entities accuse current managerial accounting instruments due to their used indicators, their post operativeness, and their lack of necessary adjustments, short-term target, information handling and decisions taken for various reasons, excep
Externí odkaz:
https://doaj.org/article/a58f9df053a447e591f03c3dcb58345d
Autor:
Flavius-Andrei GUINEA
Publikováno v:
Audit Financiar, Vol 14, Iss 144, Pp 1359-1367 (2016)
The objective of the study to investigate the less clear aspects of the cultural influences on the objectives-setting process and on the procedures for the adoption and implementation of a management accounting system. To achieve this objective, the
Externí odkaz:
https://doaj.org/article/f9ec0b89ab6f44e6a0e870e42e792211
Autor:
Flavius-Andrei GUINEA
Publikováno v:
SEA: Practical Application of Science, Vol IV, Iss 12 (3/2016), Pp 465-470 (2016)
The implementation of a managerial accounting system represents a genuine initiative for implementing change, this involving the need for change, a vision of change and strategy, and last, but not least, innovation stimulation. In the last decades, t
Externí odkaz:
https://doaj.org/article/bdef32c349ca4cbcba77cf9723bb5730
Autor:
Ștefan Bunea, Flavius-Andrei Guinea
Publikováno v:
Sustainability; Volume 15; Issue 9; Pages: 7406
The objective of this research was to analyse the differences in stakeholders’ perceptions of the vocational competences acquired by students enrolled in master’s programmes for preparing future accounting professionals in Romania. We collected r
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::8858b182f1cfa663d5584c7783a71405
Autor:
Flavius-Andrei GUINEA
Publikováno v:
Audit Financiar, Vol 14, Iss 142, Pp 1136-1148 (2016)
Once implemented, a managerial accounting system will also attract the manifestation of creative accounting phenomena, especially in times of crisis and fiscal pressure. Having a more relevant set of information at their disposal, managers are tempte
Externí odkaz:
https://doaj.org/article/ca39107dfd1d4dd6ae253a967d977160
Autor:
Flavius-Andrei Guinea
Publikováno v:
Ovidius University Annals: Economic Sciences Series, Vol XVI, Iss 2, Pp 515-520 (2016)
This study presents the complex and delicate subject of managerial accounting systems, aiming to highlight the motivational complex of developing creative accounting techniques and to identify certain creative accounting techniques at the border betw
Externí odkaz:
https://doaj.org/article/e5f34a66798a4ee78cae0e565693bb1b
Autor:
Flavius-Andrei Guinea
Publikováno v:
Ovidius University Annals: Economic Sciences Series, Vol XVI, Iss 2, Pp 521-526 (2016)
The main criticism brought to managers and to managerial accounting systems was the lack of emphasis on the return of the use of invested capital and the excessive focus on the efficiency of production processes. This fact forced the transition to a
Externí odkaz:
https://doaj.org/article/d9bfa2884df64675804d6b35a63b571a
Publikováno v:
Journal of Accounting in Emerging Economies. 10:277-303
PurposeThis paper investigates the process of translating a costing tool into operational use in the context of a transitional (post-communist) economy, where local institutions challenge the rationality of western methods.Design/methodology/approach
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::4c98e85b6a696fea6b10430590bfd626
https://doi.org/10.1108/jaee-02-2018-0015
https://doi.org/10.1108/jaee-02-2018-0015
Autor:
FLAVIUS-ANDREI, GUINEA1 flavius.guinea@cig.ase.ro
Publikováno v:
Annals of 'Constantin Brancusi' University of Targu-Jiu. Economy Series / Analele Universităţii 'Constantin Brâncuşi' din Târgu-Jiu Seria Economie. 2017, Issue 1, p95-106. 12p.
Autor:
Flavius-Andrei, Guinea1 flavius.guinea@cig.ase.ro
Publikováno v:
Ovidius University Annals, Series Economic Sciences. 2017, Vol. 17 Issue 1, p491-496. 6p.