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Nistor, Cristina Silvia
- Redesigning the Instructional Act in Romanian Higher Education
Abstract Views :277 |
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
- Public Accounting Reporting, under an Achievable Metamorphosis?
Abstract Views :224 |
PDF Views:63
Authors
Affiliations
1 Department of Accounting and Audit, Babes Bolyai University, Teodor Mihali Street No 58-60, Cluj Napoca 400591, RO
1 Department of Accounting and Audit, Babes Bolyai University, Teodor Mihali Street No 58-60, Cluj Napoca 400591, RO
Source
Current Science, Vol 114, No 10 (2018), Pagination: 2131-2137Abstract
This study aims to provide a holistic approach of the European Union (EU) fiscal and financial reporting systems by assessing them through European System of National Accounts (ESA 2010) and International Public Sector Accounting Standards (IPSAS) reference, both having the accrual basis as benchmark of governmental accounting. The empirical research performed by combining the cluster analysis with the multidimensional scaling technique enables us to map all EU member states and emphasize potential connections between their fiscal and financial systems, thus providing a visual image of the two facets of public accounting. The results reveal a wide and strong interest in sound reporting able to improve transparency through performance management systems. These support European Public Sector Accounting Standards project aimed to adjust inaccuracies between IPSAS and ESA 2010 and finally to enhance good governance and create a positive environment by facilitating transparency and comparability.Keywords
European Public Sector Accounting Standards, European System of National Accounts, European Union, International Public Sector Accounting Standards.Full Text
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