摘要：In this paper we want to present the impact of the accounting policies manual on the performance of the accounting information system of trade entities from the Western Region of Romania,namely Timiş,Arad, Caraş Severin and Hunedoara counties. In order to achieve the aim and objectives of the research,we first proposed a descriptive research of the literature,and then use specific quantitative research methods (the questionnaire). With regard to quantitative research,we intend to capture and analyze the perception of representatives of trade entities on the impact of the accounting policy manual on the performance of the accounting information system using statistical tools such as the Levene Test,to verify the existence of significant differences between variants of sub-samples based on a nominal variable. If the level of significance of the Levene test is less than 0.05,we will use the Kruskal-Wallis test to test the research hypothesis:"the existence of an accounting policy manual influences the performance of the accounting information system"
