CONSIDERATIONS ON THE CONTRACT RELATIONS BETWEEN THE FINANCIAL – ACCOUNTING SERVICES COMPANIES OF ROMANIA AND THEIR CLIENTS
"Transilvania" University of Brasov (ROMANIA)
Globalisation is one of the challenges of the accounting profession, whose contribution to the economic growth materializes in the creation of new jobs and in serving the public interest. As well, it contributes to the increase of the added value, on the grounds of the increase of the financial information credibility for the users. In the same time, globalization and internationalisation confer new aspects to the role that the accounting profession has in the diminution of the negative phenomena in the economy, such as: corruption, fraud of all kinds, tax evasion etc.
The role of the accounting services is the one providing the instrument to protect the patrimony, businesses and only as a consequence, the concern for the tax protection.
In the circumstances of acerb competition and of a more and more sophisticated business environment, the accounting professional undergoes in the same time the “avatars” of the harmonisation and accounting convergence process.
In meeting the professional problems, the specialists aim at developing strong professional offices, encouraging the concentration process, by various forms. As well, another solution concerns the professional authority that must administrate as intensely as possible the action of the accounting professionals providing financial-accounting services, regardless the works that they carry out and the professional authority administrating that particular work.
The purpose of this article is to try to reflect an image as accurate as possible to the reality, of the way the company of financial-accounting services collaborates with their clients, in order to solve all the characteristic problems of the actual competition environment.
In order to study in detail the opinions and the expectations of the managers of the financial-accounting services companies concerning the relation with the clients in the execution of the service, we chose the qualitative research method called the semi-directive depth interview. The size of the sample was set at 10 subjects, randomly chosen, on the grounds of the list of the accounting expertise companies registered in the Chart of the Chartered Accountants and Authorized Accountants Body of Romania – Brasov Branch.
The objectives of the qualitative research reside in acknowledging the managers’ opinions related to the market of financial-accounting services, identifying the restrictive factors in promoting the contract relations with the clients’ beneficiary of financial-accounting services, identifying the degree of satisfaction / dissatisfaction of the managers from the point of view of the collaboration with their clients.
Drafting the study substantiates on the approach – within discussions – of the themes related to the collaboration between the financial-accounting services companies and the business environment, as well as of the way of improving it. The client of the financial-accounting services company, after a mutually advantageous collaboration, benefits from the substantial diminishment of the costs of the execution of the accounting services at the company’s head office, from the experience of the accounting professional, acquired in the relations with other partners and especially for transferring responsibilities for drafting the accountancy.