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Standardization Of Contemporary Accounting Systems In Globalization Conditions

Author

Listed:
  • Dorel Mates
  • Mihaela Stet
  • Szabo Ioan

Abstract

Demarches regarding the compatibility between the Romanian accounting system and the system at world level are determined by the new configuration of international economic relations, which are in a general globalization process under the impulse of international capital circulation. The reforms realized at international level at the beginning of 3rd millennium determines for accounting new orientations. Taking in account these evolutions and international trends in Romanian accounting besides the globalization are implemented three specific concepts: normalization, harmonization and accounting convergence.

Suggested Citation

  • Dorel Mates & Mihaela Stet & Szabo Ioan, 2006. "Standardization Of Contemporary Accounting Systems In Globalization Conditions," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(8), pages 1-16.
    • Handle: RePEc:alu:journl:v:1:y:2006:i:8:p:16
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    Keywords

    accounting system; globalization; normalization; harmonization and accounting convergence.;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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