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The Evolution Of The Accounting System After  The Fall Of Communism - Evidence From Romania

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  • MARINA Alexandra-Gabriela

    (Lucian Blaga University, Sibiu, Romania)

Abstract

As an ex-communist and emerging country, Romania went through several stages of reform, being political, economically and socially affected. The first decade, after the fall of Communism, was the stage of adaptation to a new accounting system imposed by the transition to the market economy, where the state remained the primary user of the accounting information. During this period Romania has implemented an accounting system based on the French system, which was used without significant changes. After 2000, Romanian accounting system's target was a better harmonization and convergence with the European directives and with the IAS/IFRS. In this period, the accounting system changed by giving new valences to the accounting information and by increasing the number of users. This paper analyses the evolution of the accounting system in Romania after the fall of Communism through a longitudinal analysis, using a framework based on Carnegie and Napier's approach (2002).

Suggested Citation

  • MARINA Alexandra-Gabriela, 2018. "The Evolution Of The Accounting System After  The Fall Of Communism - Evidence From Romania," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 70(2), pages 76-89, August.
    • Handle: RePEc:blg:reveco:v:70:y:2018:i:2:p:76-89
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    File URL: http://economice.ulbsibiu.ro/revista.economica/archive/70207marina.pdf
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    More about this item

    Keywords

    Romanian accounting system; accounting information; IAS/IFRS; the 7P framework;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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