期刊名称:Annals of the University of Petrosani : Economics
印刷版ISSN:1582-5949
电子版ISSN:2247-8620
出版年度:2010
卷号:X
期号:01
页码:307-318
出版社:University of Petrosani
摘要:Nowadays, we may observe that the rules of traditional economy have changed. The new economy – the knowledge based economy determine also major change in organizations resources, structure, strategic objectives, departments, accounting, goods. In our research we want to underline how the accounting rules, regulations and paradigms have changed to cope with political, economic and social challenges, as well as to the emergence of knowledge based organization. We also try to find out where Romanian accounting is on the hard road of evolution from traditional to knowledge based.