Journal of Accounting and Management Information Systems (JAMIS)

Accounting education to accounting freedom

7/2004 ,   p22..30

Oana Georgiana MANOLE

Keywords:   education, changes, choices , taxation, risk – expectation

In accounting, the real figures aren’t the one that realy count, but what these figures are comunicating. To think and to action in a constructive way, mens that the state should formulate the regulations in such manner so they should be pertinent and not to tempt in tax evasion: on the other hand, the management will create business plans taking into account the future expectations in the market conditions. The risk becomes minimum for both sides, but the problem remains the „choice”. So, „to educate in accounting spirit” is almost an art because „the speed of the favourable changes can become dangerous if we don’t keep the same pace”.