STUDY REGARDING THE ACCOUNTING ACTIVITY MATTER TACKLED FROM THE EFFICIENCY REQUIREMENTS

Abstract

The accounting activity depends on the general management which has as an objectiveto accomplish its functions within the organisation’s financial and patrimonial area. Naturally, wecan not talk about an efficient management without an efficient accounting activity. For this reason,the present paper tackles certain aspects which we consider that have to be established in order toget efficiency in the accounting field. The theoretical aspects are backed by the results of a selectivescientific research with the purpose of knowing the respondents’ opinion regarding the realities andperceptions over the accounting activity matter.accounting, informational, training, interdependencies, ethics