Accounting and Fiscal Information in Romanian Tourism Management

Accounting is the language of business, but a national accounting system is the institutional setting in which accounting standards and practices are developed, used, and enforced. The present book reflects national and international controversial debates regarding the configuration and use of accounting information, both internally, within economic entities, and by third parties. All these debates underline the major responsibility of users when configuring accounting models and thereby in modelling accounting information. Thus, tourism has gradually become a major economic sector with great potential whose exploitation requires efficient management.

Autorentext

Traian-Ovidiu Calot holds a Ph.D. in accounting and has an extensive research background, writing about accounting information systems, fiscal judgment and statistical sampling in accounting. Ionica Oncioiu holds a Ph.D. in economy and accounting.Her research interests include the development of SMEs and Accounting Information.