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Analysis and evaluation of the package of accounting policies through statistical methods and procedures

Author: Sorici (Zlati) Monica-Laura
Degree:doctor of economics
Speciality: 08.00.12 - Accounting; Audit; Economic Analysis
Scientific advisers: Svetlana Mihaila
doctor, associate professor (docent)
GROSU Veronica
doctor habilitat în ştiinţe economice, profesor universitar, Universitatea „Ștefan cel Mare”, România
Institution: Academy of Economic Studies of Moldova


The thesis was presented on the 24 February, 2023 at the meeting of the Scientific Council and now it is under consideration of the National Council.


Adobe PDF document1.11 Mb / in romanian
Adobe PDF document1.01 Mb / in english


CZU 657.05:311.2(043)

Adobe PDF document 5.75 Mb / in romanian
228 pages


package of accounting policies, accounting policies, accounting principles, econometric modeling, (SNC) National Accounting Standards, (IFRS) International Financial Reporting Standards, effectiveness, accounting errors, transfer pricing, risk markers, theoretical model of financial stability


Structure of the thesis: annotation, introduction, three chapters, conclusions and recommendations, bibliography (160 titles), 14 appendices, 137 pages of basic text, 22 tables and 24 figures. The obtained results are published in 30 scientific papers.

Field of study: accounting

The aim of the thesis is to identify the possibilities of increasing the quality and effectiveness of accounting policies for entities by creating theoretical and applied econometric models and determining the impact on risks, managerial strategies and entity performance.

Research objectives: arguing the most fundamental approaches regarding the concept of accounting policies; deepening and theoretical development of the notion of a package of accounting policies; monitoring the traceability of the main situations that generate accounting errors by evaluating application compliance with the help of the applied questionnaire; conceptualization, testing and validation of an econometric model for the analysis of accounting error correction procedures; identifying the need for adaptive flexibility of the Transfer Pricing File according to accounting policies; the creation of a traceability system that ensures compliance with the global requirements of financial security, fiscal transparency and accounting procedural ethics; development of a statistical model for the evaluation of risk markers; the development of differentiated profiles from a financial-accounting perspective.

The scientific novelty and originality lies in the foundation of some econometric and theoretical models for the analysis of the procedures for correcting accounting errors identified on the occasion of the events subsequent to the balance sheet, the foundation of some econometric models of financial stability based on risk monitoring by improving the application of accounting policies, regarding: adaptive flexibility of the transfer pricing file to the methodological requirements through the accounting policies; designing accounting policies in an area of maximum interest for securing financial transactions made with related parties; monitoring the risk of fraud and error assimilated to transfer prices.

The obtained scientific results that contribute to the solution of an important scientific problem, consist in the scientific, methodological and applied approach of the econometric methods of making the package of accounting policies more efficient, a fact that adequately contributes to increasing the quality and effectiveness of accounting policies, in order to monitor risks , the realization of managerial strategies and the increase of the entity's performance. The elucidation of this problem demonstrated the advantages of the recommendations formulated in the thesis and their beneficial influence on the effectiveness of the accounting policies transposed to the level of the financial statements, and respectively on the performance of the entities.

The theoretical significance and the applied value derive from the impact of the theoretical and practical recommendations related to the assessment of compliance in the use of accounting policies on the criterion of the quality of accounting information and the contribution to the current framework of practices, which will optimize the effectiveness of the package of accounting policies, perfectable for indicators with a positive degree of reflexivity.

The implementation of the scientific results elaborated in the thesis was achieved by accepting the results for implementation in the accounting practice of some entities from the Republic of Moldova and Romania, they can also be used in the didactic process of educational institutions with an economic profile.