• The Anachronism of the Local Public Accountancy Determinate by the Accrual European Model 

      Radu, Riana Iren; Ionescu, Eduard ("Dunarea de Jos" University of Galati, 2009-01)
      Placing the European accrual model upon cash accountancy model, presently used in Romania, at the level of the local communities, makes possible that the anachronism of the model to manifest itself on the discussion’s ...
    • New Valences for the Financial-Accounting System 

      Lupașc, Adrian; Lupașc, Ioana; Zamfir, Cristina Gabriela ("Dunarea de Jos" University of Galati, 2009-01)
      A new approach to a company’s information systems is needed, if we take into consideration the globalization process of the economy, the intensified competition, the impose of new qualitative demands or the adjustment ...