nep-acc New Economics Papers
on Accounting and Auditing
Issue of 2009‒04‒25
three papers chosen by
Alexander Harin
Modern University for the Humanities

  1. Aspecte conceptuale si tehnice privind viitoare reglementari contabile pentru IMM-uri in Europa By Deaconu, Adela; Popa , Irimie; Buiga, Anuta; Fulop , Melinda
  2. Solutii pentru masurarea calitatii informatiei contabile By Deaconu, Adela; Filip, Crina; Buiga, Anuta
  3. Financial Social Accounting Matrix: Concepts, Constructions and Theoretical Framework By Wong, Kai_Seng_Kelly; M., Azali; Lee, Chin

  1. By: Deaconu, Adela; Popa , Irimie; Buiga, Anuta; Fulop , Melinda
    Abstract: The economic theories and the accounting regulations deriving from them should be reconsidered for SMEs. At global level, there are accomplishments in this respect – IASB IFRS for SMEs – or intentions – European Commission proposals for certain simplifications of the European directives. However, for these actions to be successful, further investigations concerning the theoretical and technical implications are necessary. In this study, we present our opinion concerning the theoretic influences (reconsideration of the conceptual framework) and the technical influences (change in the disclosure requirements and change in the content of the standards, namely recognition and valuation) implied by a standard for SMEs.
    Keywords: SMEs accounting standard; agency theory; shareholder-manager; stakeholders; IFRS for SMEs
    JEL: F00 M41 O52 M10
    Date: 2009–01
  2. By: Deaconu, Adela; Filip, Crina; Buiga, Anuta
    Abstract: There are many studies confirming the theory according to which the decisions of the users of the accounting information depend on the quality of this very information, namely its intrinsic quality, as well as its impact through publication. We undertake to test the extent to which the intrinsic quality of the accounting information is assured by the internal means of obtaining the information. The analysis is performed on the Romanian market and takes into account the qualitative characteristics of the accounting information contained within the IASB conceptual framework. We have opted for the data analysis using the technique of the study case and for methods of economic analysis applicable in accounting. After having checked the relevance of the conceptual framework, we have identified the prerequisites, the criteria and, respectively, the measurable quality parameters. We have monitored the influence of these explanatory variables in respect of the topic analysed through the study case, and we have considered the level of quality assurance. The contribution of the study consists of new explicit sub-criteria for the assurance and control of the accounting information, which enrich the accounting theory, and, of an instrument for assessing the quality of the information to be offered to the users, namely managers, but also consultants, who can use it in practice and base their analyses and decisions on it.
    Keywords: Accounting information; quality; quantification; managers; consultants
    JEL: M41 M40
    Date: 2008–06
  3. By: Wong, Kai_Seng_Kelly; M., Azali; Lee, Chin
    Abstract: A Social Accounting Matrix (hereafter, SAM) is a particular tool to represent that whole economic activities incomes and expenditures flows accounts through a socio-economic system, which captures the transactions and transfers between all economic agents and institutions in the system. During the last two decades, the financial market are well developed and significantly impacts the economic growth, it will be more worthy to move from a real SAM to a Financial SAM, containing the details of the financial institutions and transaction of agents’ assets and liabilities. Therefore, this paper will discuss the outlines and constructions framework for the aggregate Financial SAM. The understanding of the structure of Financial SAM can be a database for a financial Computed General Equilibrium (CGE) model and can be used to analyze the behavior of national’s public debt.
    Keywords: Social Accounting Matrix (SAM); financial; flow-of-funds
    JEL: A13 G29
    Date: 2009

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