Studia Universitatis Petru Maior OECONOMICA series presents issues concerning the relationship between accounting and human behavior, organizational structures and processes, and changing social and political environment of the company. His only goal covers topics such as: the role of social accounting, social accounting, social audit and accounting for scarce resources, providing accounting information to employees and unions, and participatory development of information systems, processes influencing accounting innovations and social and political aspects of accounting standard setting, behavioral studies of users of accounting information, information processing views of organizations, and the relationship between accounting information systems and other organizational structures and processes, organizational strategies for designing accounting systems and information, human resources, accounting, accounting and cognitive aspects of decision making and behavioral aspects of budget, planning and investment evaluation.