Accounting and Fiscal Information in Romanian Tourism Management

Accounting is the language of business but a national accounting system is the institutional setting in which accounting standards and practices are developed used and enforced. The present book reflects national and international controversial debates regarding the configuration and use of accounting information both internally within economic entities and by third parties. All these debates underline the major responsibility of users when configuring accounting models and thereby in modelling accounting information. Thus tourism has gradually become a major economic sector with great potential whose exploitation requires efficient management.