Attestation committee
Accreditation committee
Expert committee
Dispositions, instructions
Normative acts
Scientific councils
Scientific advisers
Doctoral students
Postdoctoral students
CNAA logo

 română | русский | english

Accounting for personnel income and its improvement

Author: Cebotari Anna
Degree:doctor of economics
Speciality: 08.00.12 - Accounting; Audit; Economic Analysis
Scientific adviser: Vasile Bucur
doctor habilitat, professor, Academy of Economic Studies of Moldova
Institution: Academy of Economic Studies of Moldova


The thesis was presented on the 20 May, 2019 at the meeting of the Scientific Council and now it is under consideration of the National Council.


Adobe PDF document0.44 Mb / in romanian


CZU 657.471.12 (043) (478)

Adobe PDF document 3.21 Mb / in romanian
245 pages


salary, reward, retirement plan, pension plan, accumulated absences, noncumulative absences, actuarial profit / loss, provision, financial statements


Structure of the thesis: annotation, introduction, three chapters, conclusions and recommendations, bibliography (147 titles), 150 pages basic text, 4 figures, 17 tables, 2 charts, and 45 annexes. The results obtained are published in 8 scientific works.

Field of study: accounting The purpose of the thesis consist in investigating the theoretical and practical aspects of staff income accounting and developing guidelines for improving it in line with international requirements.

Objectives of the research: to examine the definition of staff revenues and to make the classification, recognition and delimitation of them; analysis of the theoretical and methodological concepts underlying the personnel income accounting; approaches regarding the structuring, evaluation and management of the personnel's income; identifying problematic issues related to staff income accounting; addressing issues of generalizing and presenting staff earnings information in financial statements; determining the role of accounting information on income and other staff in decision making.

Scientific novelty and originality consists in the theoretical development of a definition of staff income, salary, rewards and the development of recommendations for establishing criteria for their classification and delimitation, of the accounting policies related to the personnel income, the concrete phases of harmonization of national accounting standards with the international one for employee income, developing a model for determining post-employment income, using actuarial calculations with the determination of the principles for determining them, the analysis of the methods for determining the allowance for the payment of holiday compensations and their improvement, presentation of information in financial statements, improving the presentation of information in financial statements to earnings personnel by developing additional projects related to this report.

The important scientific issue solved in the researched field, consists: improving accounting of staff revenues, reasoning of the proposals regarding the elaboration and approval of a national accounting standard related to the personnel income, reasoning proposals for changes in existing legislation that help to remove divergences between national and international regulations on employee income accounting, as well as proposing a model for the presentation of staff income information in the financial statements. The problem solved in the thesis demonstrates the advantages of the recommendations formulated and their beneficial influence on the quality of the relevance and influence of the information presented by the local entities as well as their performances.

Theoretical significance derive from the effect of the theoretical and practical recommendations related to the improvement of personnel income accounting in accordance with international requirements and practices.

The applicative value consists in recommending the application in the practice of entities of the Informative Notes on the presentation of information related to the personnel income, the argumentation of the approaches related to the provisions for the holidays and their accounting, the implementation of the actuarial calculations related to the post-employment income in the substantiation of the non-state pension plans.

Implementation of scientific results: some of the recommendations mentioned in the thesis have been accepted to be implemented in the accounting practice of local entities and can be used in the teaching process of educational institutions and vocational training with an economic profile. They can also be used in the teaching process of educational institutions in vocational training with an economic profile.