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Deaconu, Adela
- Financial Reporting and Mimetic Theory for Small and Medium Enterprises
Abstract Views :283 |
PDF Views:95
Authors
Adela Deaconu
1,
Anuta Buiga
2
Affiliations
1 Department of Accounting and Auditing, Babes-Bolyai University of Cluj-Napoca, 58-60 Th. Mihali Street, Cluj-Napoca 400591, RO
2 Department of Statistics Prognosis Mathematics, Babes-Bolyai University of Cluj-Napoca, 58-60 Th. Mihali Street, Cluj-Napoca 400591, RO
1 Department of Accounting and Auditing, Babes-Bolyai University of Cluj-Napoca, 58-60 Th. Mihali Street, Cluj-Napoca 400591, RO
2 Department of Statistics Prognosis Mathematics, Babes-Bolyai University of Cluj-Napoca, 58-60 Th. Mihali Street, Cluj-Napoca 400591, RO
Source
Current Science, Vol 108, No 3 (2015), Pagination: 334-340Abstract
This study demonstrates that in spite of the complexity of the International Financial Reporting Standards for small and medium enterprises which outweighs the accounting expertise and the level of business growth encountered in emergent countries, and of the tentative opinions expressed by certain groups of regulators, preparers of accounts and financial reporting users on the adequacy of implementing the standard in the pre-issue period, the regulators from emergent countries significantly adopted it in the post-issue period. The argument lies in the mimetic theory which suggests that emergent countries tend to embrace unreservedly the concepts or trends supported by majority groups or originating from developed countries.Keywords
Emergent Countries, Financial Reporting, Mimetic Theory, Small and Medium Enterprises.Full Text
- Redesigning the Instructional Act in Romanian Higher Education
Abstract Views :278 |
PDF Views:81
Authors
Affiliations
1 Babes Bolyai University, Department of Accounting and Audit, Teodor Mihali Street, no. 58-60, Postal Code 400591, Cluj Napoca, RO
1 Babes Bolyai University, Department of Accounting and Audit, Teodor Mihali Street, no. 58-60, Postal Code 400591, Cluj Napoca, RO
Source
Current Science, Vol 111, No 1 (2016), Pagination: 44-51Abstract
The dynamics and scope of societal changes are reflected in the evolution of the higher education system. Education has to address the ever-changing needs imposed by an active and highly complex market. By means of an empirical analysis, the present study validates the correlation between the expectations of the instructional act (competences), the influential factors and the actual unfolding of the process (teaching/learning) from the perspective of the academic staff. The results provide a diagnosis tool for the current status of the Romanian instructional act, with implications for the future actions of both teachers and students.Keywords
Economics and Business, Higher Education, Instistutional Act, Teaching/Learning Methods.Full Text