THE ANALYSIS OF THE INTERDEPENDENCES BETWEEN THE VARIABLES CHARACTERIZING THE FINANCIAL – ACCOUNTING SERVICES EXECUTED BY THE SPECIALIZED COMPANIES OF ROMANIA, IN THE CONDITIONS OF ACCOUNTING STANDARDIZATION AND NORMALIZATION

Abstract

The development of the companies’ activities within competitive economic environment, characterized by a continuous dynamics generates an acute need for relevant, credible and objective information, whose satisfaction requires an adequate offer.

The production and the communication of the accounting information represent the component elements of the process of financial-accounting services execution.

The financial-accounting services companies in Romania act in a dynamic environment, featured by severe competition, but also by a high level of regulation concerning the process of accounting normalising and harmonization, being obliged at the same time to organize from the point of view of the orientation to the market, even changing the vision and the manner of managerial approach of the entity’s problems.

The paper aims at analysing, by means of methods specific to marketing researches (quantity research-opinion poll), the attitudes, behaviour and opinions of the trading companies’ managers concerning the financial-accounting services provided by the specialised companies.