STUDY ON THE INTEGRATION OF THE EXIGENCIES OF
 ACCOUNTING REGULATIONS IN THE ACCOUNTING PRACTICE OF
                 ROMANIAN COMPANIES

                                            Elena-Iuliana Ion
                                              Mariana Man


        ABSTRACT: This paper presents specialists’ perception regarding the importance of
integrating the exigencies of the accounting regulations in the accounting practice in Romanian
companies, in order to faithfully appreciate the position and financial performance of
companies. The results of the research shows that a large proportion of respondents affirm that
the exigencies of the accounting regulations are integrated in the accounting practice within the
company in order to meet the requirements of all information users. Most of those surveyed
consider that the company’s performance is closely related to satisfying the customers,
employees, investors and users of financial-accounting information. The research shows that
integrating the exigencies of the accounting regulations into the accounting system increases the
companies’ level of responsibility The research aims to emphasise the importance of integrating
the exigencies of the accounting regulations into the company’s accounting system in order to
accurately assess the financial performance and increase the companies’ level of social
responsibility.

       Keywords: performance, exigencies of accounting regulations, company

       JEL Classification: M40, M41,M49