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Accounting Politics In Context Of Annual Accounts

Author

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  • Cernusca Lucian
  • Mates Dorel

Abstract

Today, world accounting is undergoing a great reconciliation process, mostly determined by the globalization phenomena of financial markets and economy. Romanian accountancy couldn't remain indifferent to the challenges that word accounting is facing due to accentuation of globalization phenomena. Romania made no exception when its economy was globalised and aligned with the European one. The period after December 1989 we witnessed two phases of the Romanian accounting system reform. The first phase was a slow one, but with spasms due to conflict between generations: innovators and conservators, pro-west and nostalgic of “the socialist society multilateral developed†, pro-continental and pro-Anglo-Saxons.

Suggested Citation

  • Cernusca Lucian & Mates Dorel, 2007. "Accounting Politics In Context Of Annual Accounts," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(9), pages 1-32.
    • Handle: RePEc:alu:journl:v:1:y:2007:i:9:p:32
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    More about this item

    Keywords

    accountancy; accounting politics; annual accounts.;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • A19 - General Economics and Teaching - - General Economics - - - Other

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