Considerations About the Application of Accrual Accounting on the Public Sector in Romania
The scientific approach pinpointed in this paper aims at outlining the serious changes that have occurred in Romania regarding the accounting system operating in the Public Sector. These evolutions have been triggered by the demand to adjust the whole entire system to the latest circumstances domina...
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| Format: | Article |
| Language: | English |
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Ovidius University Press
2021-01-01
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| Series: | Ovidius University Annals: Economic Sciences Series |
| Subjects: | |
| Online Access: | https://stec.univ-ovidius.ro/html/anale/RO/2021/Section%205/10.pdf |
| _version_ | 1819147980490407936 |
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| author | Cristina Elena Georgescu |
| author_facet | Cristina Elena Georgescu |
| author_sort | Cristina Elena Georgescu |
| collection | DOAJ |
| description | The scientific approach pinpointed in this paper aims at outlining the serious changes that have occurred in Romania regarding the accounting system operating in the Public Sector. These evolutions have been triggered by the demand to adjust the whole entire system to the latest circumstances dominating the socio-economic, political and legal landscapes. I have undertaken a normative research steered at the investigation of the implementation process of the “International Public Sector Accounting Standards” (IPSAS) on Romanian grounds (which was underlined by the recent evolutions occurring in accounting laws and regulations). |
| first_indexed | 2024-12-22T13:38:26Z |
| format | Article |
| id | doaj.art-6fbc69d729374148b5fbd42b58b772b9 |
| institution | Directory Open Access Journal |
| issn | 2393-3127 |
| language | English |
| last_indexed | 2024-12-22T13:38:26Z |
| publishDate | 2021-01-01 |
| publisher | Ovidius University Press |
| record_format | Article |
| series | Ovidius University Annals: Economic Sciences Series |
| spelling | doaj.art-6fbc69d729374148b5fbd42b58b772b92022-12-21T18:24:00ZengOvidius University PressOvidius University Annals: Economic Sciences Series2393-31272021-01-01XXI1750756Considerations About the Application of Accrual Accounting on the Public Sector in RomaniaCristina Elena Georgescu0“Ovidius” University of ConstantaThe scientific approach pinpointed in this paper aims at outlining the serious changes that have occurred in Romania regarding the accounting system operating in the Public Sector. These evolutions have been triggered by the demand to adjust the whole entire system to the latest circumstances dominating the socio-economic, political and legal landscapes. I have undertaken a normative research steered at the investigation of the implementation process of the “International Public Sector Accounting Standards” (IPSAS) on Romanian grounds (which was underlined by the recent evolutions occurring in accounting laws and regulations).https://stec.univ-ovidius.ro/html/anale/RO/2021/Section%205/10.pdfaccrual accounting“international public sector accounting standards”accounting reformprinciplesaccounting profession |
| spellingShingle | Cristina Elena Georgescu Considerations About the Application of Accrual Accounting on the Public Sector in Romania Ovidius University Annals: Economic Sciences Series accrual accounting “international public sector accounting standards” accounting reform principles accounting profession |
| title | Considerations About the Application of Accrual Accounting on the Public Sector in Romania |
| title_full | Considerations About the Application of Accrual Accounting on the Public Sector in Romania |
| title_fullStr | Considerations About the Application of Accrual Accounting on the Public Sector in Romania |
| title_full_unstemmed | Considerations About the Application of Accrual Accounting on the Public Sector in Romania |
| title_short | Considerations About the Application of Accrual Accounting on the Public Sector in Romania |
| title_sort | considerations about the application of accrual accounting on the public sector in romania |
| topic | accrual accounting “international public sector accounting standards” accounting reform principles accounting profession |
| url | https://stec.univ-ovidius.ro/html/anale/RO/2021/Section%205/10.pdf |
| work_keys_str_mv | AT cristinaelenageorgescu considerationsabouttheapplicationofaccrualaccountingonthepublicsectorinromania |