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50 Căruntu, C.; Lăpăduşi, M.L. It is an unanimous opinion of the researchers in the field of local economic development that the main sources of attraction and, also, of competitiveness in the area of local communities are: - quality of life resulting from a number of factors such as income level, consumption structure, the level of local prices, especially of land, costruction and tariffs for public services and environmental conditions; economy structure, resppectively the share of services and the level of intelectual capital; - infrastructure for all cathegories and public local services of quality; - local institututions capable and efficient in the decizional process and a civil society, both available for creating an attractiv economic environment for locan, national and foreign investors; - the cost of business and related legislation, regulations and national standards. A county multi-annual budget planning document for a future period can not be an exact one, because of several factors: economic instability, lack of a clear forecast of the development of national economic indicators, the lack of linearity in the training budget from previous years etc.; consequently, an amount that County Council may allocate annually for financing investment projects supported by EU funds can not be assessed clearly. REFERENCES: [1]. Costea, C.; Popescu, C.; Taşnadi, A. (2010) Criza e în noi, Editura ASE, Bucureşti [2]. Dăianu, D. (2009) Capitalismul încotro Criza economică, mersul ideilor, instituţii, Editura Polirom, Bucureşti [3]. Dăianu, D. (2009) Lupta cu criza financiară, Editura Rosetti Educational, Bucureşti [4]. Matei, L.; Anghelescu, S. (2009) Dezvoltarea locală. Concepte şi mecanisme, Editura Economică, Bucureşti [5]. Porojan, D.; Iftimoaie, C. (2008) Dezvoltarea locală durabilă în contextul globalizării, Editura Irecson, Bucureşti [6]. Roubini, N.; Mihm, S. (2010) Economia crizelor, Editura Publica, Bucureşti [7]. www.cjgorj.ro, Planuri-Proiecte-Strategii: „Strategia de dezvoltare socio-economică a judeţului Gorj 2007-2013” [Accessed 10 aprilie 2010]
Annals of the University of Petroşani, Economics, 11(1), 2011, 51-58 51 GUIDING MARKS REGARDING THE REASONING OF SCIENTIFIC RESEARCH IN ACCOUNTING IULIANA CENAR * ABSTRACT: The scientific research activity in accounting is governed by the principles of logic thinking, is not subject to change and must be conducted according to a strict and rigorous schedule. For these reasons, it is a planned activity, but it shouldn’t be seen as rigid, because it can withstand changes or adjustments during its deployment. Naturally, scientific reasoning is at the foundation of any research undertaking, including in the area of accounting. This paper deals with issues related to the positioning of accounting within the areas of research, the components of the reasoning used in all the stages involved in accounting research, from establishing its objective or research subject to exploiting the obtained results. KEY WORDS: scientific research; accounting, reasoning. JEL CLASSIFICATION: M41. 1. INTRODUCTION Today, competence is the main validation criterion in the profession, regardless of the work’s content and the conquered position in the social frame. Given the liberalization of international economic and political relations, the existence of a world without borders and of a global market, the scope and features of interface are conferred by the existence of a research object and by expressing an opinion about it, by using specific exploration and research methods and techniques, by using scientific language, by demonstrating the validity of the obtained results, by pursuing a theoretical goal that has practical applicability and is recognized and accepted by specialists. J.J. Rouseau thought that “the excess of books kills science” because there is the risk of believing that what was read is known and then believing that is not longer necessary to “learn” what was read (Ristea&Ioan Franc, 2009). Today, this sentence is * Assoc. Prof., PhD, "1 Decembrie 1918" University of Alba Iulia, Romania, cenar_iuliana@uab.ro
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