Evaluation of the Performances of Economic Entities under the Impact of the Accounting Model


  • Magdalena Danescu


accounting model, financial performance, evaluation, economic-financial indicators; econometric model.


The accounting model has an important role through the influence in the adoption of decisions that involve planning, solving difficulties, evaluation, action orientation, control and audit. The accounting model realizes the connection between the economic activities and the decisional factors, the primary data regarding the economic activities appearing as an input in the accounting system, and the processed information, necessary for the management represents the output. At both the microeconomic and macroeconomic levels, there is a growing demand for accounting information, which is managed through the accounting model.


1.Boloş, M. I., Florea, E., Trifan, V., 2004, Examinarea critică a informałiilor furnizate de sistemul de contabilitate cash, in Annals of the University of Oradea, Faculty of Economic Sciences Volume XIII, p. 8, available online at http://anale.steconomiceuoradea.ro/en/journal-archive/
2. Cojocaru, C., 1997, Analiza economico-financiară a exploataţiilor agricole şi silvice, Economic Publishing House, Bucharest.
3. Epuran, M., Mihai, I., 1979, Analiza activităţii economice a întreprinderilor, Timişoara.
4. Iosif, Gh., N., 2019, Analiza Cifrei de afaceri a unei întreprinderi, Economic Tribune, no. 11, Bucharest, March 13, 2019.
5. Iosif, Gh., N., 2019, Analiza economico-financiară și managementul riscului financiar, Economic Tribune, no. 35, Bucharest.
6. Ișfănescu, A., Stănescu, C., Băicuși A., 1999, Analiza economico-financiară – cu aplicații în societățile comerciale industrial, de construcții și de transporturi, Second edition, Economic Publishing House, Bucharest.
7. Tabară, N., Briciu, S., 2012, Actualități și perspective în contabilitate și control de gestiune, Moldova Tipo Publishing House, Iași.
8. Tudose, M. B., 2006, Gestiunea capitalurilor întreprinderii. Optimizarea structurii financiare, Economic Publishing House, Bucharest.
9. Vintilă, G., 2005, Gestiunea financiara a întreprinderii, Didactic and Pedagogical Publishing House, 5th edition, Bucharest.




How to Cite

Danescu, M. . (2021). Evaluation of the Performances of Economic Entities under the Impact of the Accounting Model: Array. Acta Universitatis Danubius. Œconomica, 17(5). Retrieved from https://dj.univ-danubius.ro/index.php/AUDOE/article/view/1371



Business Administration and Business Economics