ATTITUDES, OPINIONS AND BEHAVIORS OF THE COMPANY MANAGERS OF BRASOV-ROMANIA, RELATED TO THE OFFER OF THE FINANCIAL-ACCOUNTING SERVICES COMPANIES
“Transilvania” University of Brasov (ROMANIA)
About this paper:
Conference name: 2nd International Conference on Education and New Learning Technologies
Dates: 5-7 July, 2010
Location: Barcelona, Spain
Abstract:In the context of a more and more dynamic competition environment, the company deals with more and more complex problems and to solve such problems, the manager asks himself/herself the question: “How to act in order to reach his/her goals?” Thus the role and the significance of the financial accounting services are more and more clearly defined, as these services provide the financial information.
Wishing to evaluate this field level of development in Brasov, we proceeded to a quantitative research by means of an opinion poll, being sure that the results obtained after processing the answers will help us analyze the points that require more action to satisfy the requirements of the financial accounting services client, by obtaining performance in accountancy namely, by obtaining an accurate, credible and relevant image for the user in real time.
Most of the Small and Medium-sized Entities (SME) appeal to the small and middle accountancy companies for various services, not only accountancy, but also for consultancy services in drafting the financial statements. They are having troubles coping with the high degree of complexity of the international norms and the accountants of these companies are somewhat professionally isolated, as they deal with a lot of difficulties in understanding the international standards and they do not have always the necessary resources within the companies. This is the moment when such companies resort to the accounting companies that work according to the guidelines and various instruments in approaching the accounting issues.
The accounting companies can deal with the problems of the Small and Medium-sized Entities (SME) by means of a tight collaboration in administrating the businesses risks their support in obtaining the funds, the support in dimensioning as correctly as possible the tax obligations etc.
The research methods substantiated on a quantitative research, aiming to obtain information related to: determining the reasons why certain companies may resort to a specialized company, establishing the criteria that substantiated the decision of choosing the financial-accounting services company, establishing the main types of information obtained from the financial-accounting services companies, identifying the most important types of financial-accounting information requested.
The research was made on a sample of 500 companies of Brasov and the data were collected was made on the grounds of a questionnaire including 35 questions. The processing of data obtained by the filling in of the 500 questionnaires, was made by means of SPSS (Statistical Package for Social Sciences) with the purpose of obtaining useful information for the decision factors of the accounting-financial services companies. The objective of this article is to provide a clear image of the attitudes, behavior and opinions of the financial-accounting services company. The accounting professional is the one who warrants by his competencies and abilities, the quality of the information offered to the client and his/her independence represents the set of rules and principles proving his/her products are based on a correctly and objectively executed process.
Keywords: financial-accounting services, accounting information, professional information, professional ethics, public interest.