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The theme of our research is the ways of keeping accounting entities that are the object of the provision of services in the accounting profession. This paper aims to achieve a parallel between the ways of organizing financial records - accounting provided by freelancers and companies with activity in the financial - accounting. The first step in our scientific research is to establish objectives chosen area of scientific knowledge. Our scientific approach seeks to explain through a thorough and detailed approach as different sides (conceptual and practical) looking projections of accounting issues related to regulatory developments and practices in the field. This paper addresses various concepts, accounting treatments, and books and accounting documents used both freelancers in providing accounting services and legal persons authorized accounting profession. In terms of methodology and research perspective, the whole scientific approach combined with quantitative and qualitative research theoretical perspective (descriptive-conceptual) with practice perspective (empirical) analyzing the main contributions of various authors (Romanian and foreign) to knowledge in the field. Following the survey believe that the amendments to the national legislation will support entities providing accounting services, by cutting red tape on Administrative Burdens, and consequently will increase profitability and increase service quality.

In recent years, economists and specialists in human resources have shown a growing interest for more efficient wage policy, one that proves to be judiciously developed and in accordance with the specific activity of each entity. Therefore, an effective wage policy should be part of the general policy of the firm and should answer, on the one hand to the general requirements of increasing the efficiency of the activity and on the other hand to provide stimulation and motivation for the staff so to achieve not only individual performance but bring along added value to the overall business performance. This article is part of a broader research conducted by authors in the field of wages and labor market flexicurity. In elaborating this article we have appealed to an exhaustive analysis of EU law regarding remuneration of labor, in general, and labor flexicurity, in particular, the opinions of experts in the field were considered and their opinions, or some legal texts, the most significant ones, were presented in this work in a summary form. A critical documentary work on Community regulations and Romanian legislation, foreign specialized literature and the one published in our country was performed while conducting the research. The theoretical approach of flexicurity is different from state to state within the European Union in relation to the development and diversification of the labor market of each state. In some countries the efforts can focus on the firms for retraining, requalification, while in others the focus should be put on training during periods of inactivity or unemployment.