Study on Accounting Organization: Options and Influence Factors

In the current economic environment that characterizes the business environment in Romania, organizing and conducting accounting is a challenge. The option of effective accounting organization is a choice of management that needs to be carefully analyzed but which is also based on a number of factors of influence. Starting from these aspects, we propose to analyze the way in which accounting is organized within the economic entities, taking into account their category and field of activity. We also sought to identify the main factors that influenced the choice of a way of organizing accounting. The study was conducted on a sample of 301 economic entities in the Development Region 7 Center - Romania