OBIECTIVITATE ŞI SUBIECTIVITATE ÎN CONTABILITATE

Maria Mirela DOBRE Academia de Studii Economice, Bucureşti

Abstract

The theme of objectivity and subjectivity in accounting makes us think primarily of the concern and professional competence of accounting to wealth and financial results. Secondly, we consider the use of judgment or accounting professional trial after years of application of accounting rules. This presents a number of questions (1) When, how and why topics in accounting? (2) Who, how and why we impose rules, accounting standards? (3) The need for convergence between different accounts of subjectivity is not just manifested in every national standard due to cultural differences, tradition, behavior, and training? This paper has led to exemplify objectivity and subjectivity in accounting. Examples of objective treatment operations: application of accounting principles is how to align the objective, for example, in terms of time factor (principle-based accounting). Examples of subjective treatment operations: accounting estimates or accounting assessment. Our research results in at least two conclusions: (1) Objectivity in accounting is represented and materialized by the effect / impact chronological record of operations in the result or financial position. (2) Subjectivity in accounting is represented and materialized by the effect / impact of accounting policies and accounting choices result or financial position.