PROGRAMME. International Workshop. Trends in Accounting, Audit and Finance IWAAF 2017

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1 1 Decembrie 1918 University of Alba Iulia Faculty of Economic Sciences Department of Finance and Accounting Pro Universitate 1 Decembrie 1918 Association of Alba Iulia PROGRAMME International Workshop Trends in Accounting, Audit and Finance IWAAF rd - 4 th November 2017 Alba Iulia,

2 ORGANIZING COMMITTEE President Dan Dănulețiu Members Vasile Burja Camelia Burja Iuliana Cenar Adela Socol Sorin Deaconu Raluca Ivan Iulia Iuga Attila Tamaș Ionela Cioca Adina Dănulețiu Ciprian Teiușan Dan Topor Ciprian Cucu 2

3 SCIENTIFIC COMMITTEE Sorin Anton, Alexandru Ioan Cuza University of Iași, Nicholas Apergis, University of Piraeus, Greece Flavia Barna, West University of Timisoara, Marcin Bedzieszak, University of Szczecin, Poland Ovidiu Bunget, West University of Timisoara, Camelia Burja, 1 Decembrie 1918 University of Alba Iulia, Vasile Burja, 1 Decembrie 1918 University of Alba Iulia, Iuliana Cenar, 1 Decembrie 1918 University of Alba Iulia, Hong Yuh Ching, FEI University, Brazil Ionela Cioca, 1 Decembrie 1918 University of Alba Iulia, Tatiana Dănescu, Petru Maior University of Târgu Mureș, Adina Dănulețiu, 1 Decembrie 1918 University of Alba Iulia, Dan Dănulețiu, 1 Decembrie 1918 University of Alba Iulia, Sorin Deaconu, 1 Decembrie 1918 University of Alba Iulia, Imola Drigă, University of Petroșani, Marius Gavriletea, Babeș-Bolyai University of Cluj-Napoca, Iulia Iuga, 1 Decembrie 1918 University of Alba Iulia, Raluca Ivan, 1 Decembrie 1918 University of Alba Iulia, Balazs Kotosz, University of Szeged, Hungary Athanasios Mandilas, Eastern Macedonia & Thrace Institute of Technology, Greece 3

4 Mariana Man, University of Petroșani, Rajmund Mirdala, Technical University of Kosice, Slovakia Mihai Mutașcu, West University of Timisoara, Cristian Păun, Academy of Economic Sciences in Bucharest, Jan Polcyn, Stanisław Staszic University of Applied Sciences in Piła, Poland Irimie Popa, Babeș-Bolyai University of Cluj-Napoca, Angela Roman, Alexandru Ioan Cuza University of Iași, Kerem Sarıoğlu, University of Istanbul, Turkey Serra Sarıoğlu, University of Istanbul, Turkey Marian Siminică, University of Craiova, Adela Socol, 1 Decembrie 1918 University of Alba Iulia, Sergei Sorokin, Penza University, Russia Ovidiu Stoica, Alexandru Ioan Cuza University of Iași, Attila Tamaș, 1 Decembrie 1918 University of Alba Iulia, Ciprian Teiușan, 1 Decembrie 1918 University of Alba Iulia, Adriana Tiron Tudor Babeș-Bolyai University of Cluj-Napoca, Nicolae Todea, 1 Decembrie 1918 University of Alba Iulia, Dan Topor, 1 Decembrie 1918 University of Alba Iulia, Eugeniu Țurlea, Academy of Economic Sciences in Bucharest, 4

5 WORKSHOP PROGRAMME Friday, 3rd november REGISTRATION OPENING CEREMONY AND MESSAGES Senate Hall COFFEE BREAK PARALEL SESSIONS 1. Accounting, Audit and Informatics Management 2. Finance and Financial Analysis 3. Doctoral Colloquium LUNCH ROUND TABLE: TRENDS IN SCIENTIFIC RESEARCH IN ECONOMICS. DOCTORAL STUDIES IN ECONOMICS IN PERSPECTIVES GALA DINNER Cetate Hotel Saturday, 4th november MEETING AT THE UNIVERSITY RECTORAT GUIDED TOUR OF ALBA IULIA Garda Cetății ceremonial Closing of the workshop 5

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7 SECTIONS PROGRAMME 1. Accounting, Audit and Informatics Management 2. Finance and Financial Analysis 3. Doctoral Colloquium 7

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9 ACCOUNTING, AUDIT AND INFORMATICS MANAGEMENT Friday, November 3 rd, 2017, Applied mathematics laboratory (Building D) Chairpersons: Adriana Tiron Tudor, Babeș-Bolyai University, Cluj-Napoca, Irimie Popa, Babeș-Bolyai University, Cluj-Napoca, Adela Socol, 1 Decembrie 1918 University, Alba Iulia Secretary: Sorin-Constantin Deaconu, 1 Decembrie 1918 University, Alba Iulia Papers presentations STUDY OF INTEGRATING THE REQUIREMENTS OF ACCOUNTING REGULATIONS INTO THE ACCOUNTING MODEL AT THE LEVEL OF ROMANIAN COMPANIES Elena - Iuliana Ion, Craiova University, Mariana Man, Petroșani University, CONVERGENCE AND DIVERGENCE BETWEEN THE EUROPEAN DIRECTIVES AND EUROPEAN COUNTRIES` FINANCIAL AUDIT LEGISLATION: EVIDENCE FROM ROMANIA AND REPUBLIC OF MOLDOVA 9

10 Tatiana Dănescu, Petru Maior University of Tîrgu Mureș, Maria-Alexandra Popa, 1 Decembrie 1918 University, Alba Iulia, Mariana Vasileva, 1 Decembrie 1918 University, Alba Iulia, PERFORMANCE AUDIT - THE NEW STATE ACCOUNTABILITY TOOL? LINKING PERFORMANCE AUDIT DISCLOSURE OF THE SUPREME AUDIT INSTITUTIONS OF THE EUROPEAN UNION WITH COUNTRY LEVEL GOVERNANCE Roxana Moldovan Romain, Babeș-Bolyai University, Cluj- Napoca, Adriana Tiron Tudor, Babeș-Bolyai University, Cluj-Napoca, WHY AND HOW TO MEASURE HEI'S THIRD MISSION ACTIVITIES Adriana Tiron Tudor, Babeș-Bolyai University, Cluj-Napoca, Teodora Viorica Farcaș, Babeș-Bolyai University, Cluj-Napoca, Claudia Urdari, Babeș-Bolyai University, Cluj-Napoca, EDUCATION AND ACCOUNTING PRACTICE - BETWEEN HARMONY AND DISSONANCE Cristina Boța-Avram, Babeș-Bolyai University, Cluj-Napoca, Irimie Emil Popa, Babeș-Bolyai University, Cluj-Napoca, 10

11 SOME SPECIFICS OF RECORDING (BOOKKEEPING) EUROPEAN FUNDS FOR SMES Valeria Cristina-Laslo, 1 Decembrie 1918 University, Alba Iulia, Nicolae Todea, 1 Decembrie 1918 University, Alba Iulia, EXPLORATION OF AUDIT MARKET CHARACTERISCTICS IN ALBA COUNTY Adela Socol, 1 Decembrie 1918 University, Alba Iulia, CIRCULAR ECONOMY AND SUSTAINABLE DEVELOPMENT Dana Maria Constantin, University of Bucharest, Sorinel Căpușneanu, Dimitrie Cantemir University, Dan Ioan Topor, 1 Decembrie 1918 University, Alba Iulia, Oana Raluca Ivan, 1 Decembrie 1918 University, Alba Iulia, DIFFERENCE BETWEEN MANAGEMENT CONTROLLER AND ASSISTANT MANAGER Sorin-Ciprian Teiuşan, 1 Decembrie 1918 University, Alba Iulia, 11

12 THE USE OF PERSONAL ACCOUNTING OF STUDENT KNOWLEDGE AT THE UNIVERSITY TO CREATE A MOTIVATIONAL ENVIRONMENT Sergei Sorokin, Penza State University, Russia Olga Meshcheryakova, Penza State University, Russia Vladimir Chigrinov, University of Science and Technology, Hong Kong 12

13 FINANCE AND FINANCIAL ANALYSIS Friday, November 3 rd, 2017, Laboratory of accounting 1 (Building D) Chairpersons: Teodor Hada, Bogdan Vodă University Cluj-Napoca, Cristian Valeriu Păun, Bucharest University of Economic Sciences, Secretary: Iuga Iulia Cristina, 1 Decembrie 1918 University, Alba Iulia Papers presentations DETERMINANTS OF CORPORATE DIVIDEND POLICY IN POLAND Justyna Rój, The Poznań University of Economics, Poland FINANCIAL PERFORMANCE ANALYSIS TO PUBLIC INSTITUTIONS Teodor Hada, Bogdan Vodă University Cluj-Napoca, Nicoleta Bărbuță-Mișu, Dunarea de Jos University of Galati, Mihai Căruț, 1 Decembrie 1918 University Alba Iulia, Teodora Maria Avram, 1 Decembrie 1918 University Alba Iulia, 13

14 ASSESSMENT OF FINANCIAL PERFORMANCE OF ENERGY COMPANIES IN ROMANIA BY DATA ENVELOPMENT ANALYSIS Vasile Burja,, 1 Decembrie 1918 University of Alba Iulia, Camelia Burja, 1 Decembrie 1918 University of Alba Iulia, THE METHOD AND CONDITIONS TRANSLATIONAL RESEARCH FUNDING FROM EU FUNDS IN HORIZON Attila Tamas-Szora, 1 Decembrie 1918 University of Alba Iulia, THE ROLE OF FINANCIAL SECTOR FOR ECONOMIC DEVELOPMENT: A GLOBAL PERSPECTIVE Cristian Valeriu Păun, Bucharest University of Economic Sciences, Dan-Constantin Dănulețiu, 1 Decembrie 1918 University of Alba Iulia, Radu Cristian Mușetescu, Bucharest University of Economic Sciences, 14

15 ACCESS TO FINANCE AND CREATION OF NEW BUSINESS IN EUROPEAN COUNTRIES Angela Roman, Alexandru Ioan Cuza University of Iasi, Valentina Diana Rusu, Alexandru Ioan Cuza University of Iasi, Adina Elena Dănuleţiu, 1 Decembrie 1918 University of Alba Iulia, DOES FORECAST TURNOVER REALLY MATTER IN COMPANY DEVELOPING DIRECTIONS? Iuga Iulia Cristina, 1 Decembrie 1918 University of Alba Iulia, 15

16 DOCTORAL COLLOQUIUM Friday, November 3 rd, 2017, laboratory (Building D) Business administration Chairpersons: Iuliana Cenar, 1 Decembrie 1918 University of Alba Iulia, Vasile Burja, 1 Decembrie 1918 University of Alba Iulia, Dan Topor, 1 Decembrie 1918 University of Alba Iulia, Secretary: Ionela Cioca, 1 Decembrie 1918 University of Alba Iulia, Papers presentations THE ECONOMIC PERFORMANCE BETWEEN THE PAST, PRESENT AND FUTURE Kinga-Erzsébet Bakó, 1 Decembrie 1918 University of Alba Iulia, Árpád-Zoltán Fülöp, 1 Decembrie 1918 University of Alba Iulia, A STUDY ON THE CORRELATION BETWEEN PERSONALITY TYPOLOGIES AND INFORMATIONAL RISK IN THE FIELD OF FINANCIAL REPORTS 16

17 Maria Alexandra Botoș, 1 Decembrie 1918 University of Alba Iulia, Cristian Florin Bota, 1 Decembrie 1918 University of Alba Iulia, CORPORATE GOVERNANCE AND MANAGEMENT ACCOUNTING Mihaela Hint (Ștefan), 1 Decembrie 1918 University of Alba Iulia, Ioana Moldovan, 1 Decembrie 1918 University of Alba Iulia, PERFORMANCE ANALYSIS OF A PRODUCTION ACTIVITY IN THE FIELD OF ELECTRICAL LIGHTING EQUIPMENT Mihaela Hint (Ștefan), 1 Decembrie 1918 University of Alba Iulia, Izabela Hada, 1 Decembrie 1918 University of Alba Iulia, THE ANALYSIS STRUCTURES THE COSTS AND OF THE RELATIONSHIP BETWEEN COSTS AND REVENUES IN THE SECTOR OF SEWERAGE AND WASTEWATER TREATMENT IN ROMANIA Árpád-Zoltán Fülöp, 1 Decembrie 1918 University of Alba Iulia, 17

18 CREATIVE ACCOUNTING IN THE ECONOMIC- FINANCIAL SYSTEM CONVENTIONS FOR THE AVOIDANCE OF DOUBLE TAXATION Anca Ioana Gînţa, 1 Decembrie 1918 University of Alba Iulia, MARKETING PLAN FOR INDUSTRIAL LIGHTNING. EMPIRICAL STUDY: ANALYSIS OF THE MARKETING ENVIRONMENT OF ELECTROMAX SRL Mihaela Hint (Ștefan), 1 Decembrie 1918 University of Alba Iulia, Margareta Trif, Hermes Economic College, Petroșani, Cristina Susana Dohan (Litan), 1 Decembrie 1918 University of Alba Iulia, ASPECTS CONCERNING PROFESSIONAL REASONING IN EVALUATION AND AUDIT ACTIVITY Laura-Alexandra Mortură, 1 Decembrie 1918 University of Alba Iulia, Daniel Petru Vârteiu, 1 Decembrie 1918 University of Alba Iulia, România Andreea Elena Dreghiciu, 1 Decembrie 1918 University of Alba Iulia, România 18

19 ROUND TABLE: TRENDS IN SCIENTIFIC RESEARCH IN ECONOMICS. DOCTORAL STUDIES IN ECONOMICS IN PERSPECTIVES. Friday, November 3 rd, 2017, Laboratory of business administration Chairpersons: Adriana TIRON-TUDOR Cristian Valeriu PĂUN Nicolae TODEA Adela SOCOL Iuliana CENAR Dan TOPOR Topics: 1. Writing a good article necessary steps 2. Structuring a PhD thesis and possible problems 3. Importance of ethics in research 19