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A historical perspective of accounting in the public sector in Romania

Author

Listed:
  • Crisan Andrei-Razvan
  • Campan Nicolae
  • Campan Marius

Abstract

The main objective pursued within the research is presenting the accounting in the public sector in Romania from a historical and theoretical perspective. The public sector is vital for society because it provides services to maximise the well-being of the population and the public interest. Given the transition from the centralised economy to the market economy, accounting has undergone significant changes since the fall of the communist regime. To make the transition easier, Romania used as a benchmark the French accounting model, in the same year in which Romania applied to the membership of the European Union. Regarding the main reforms undertaken at the level of public accounting in Romania, the most important of these is considered the transition from cash accounting to accrual accounting. In Romania, the accrual accounting was introduced in 2007, the year in which Romania joined the European Union.

Suggested Citation

  • Crisan Andrei-Razvan & Campan Nicolae & Campan Marius, 2021. "A historical perspective of accounting in the public sector in Romania," International Journal of Economics and Accounting, Inderscience Enterprises Ltd, vol. 10(3), pages 299-309.
    • Handle: RePEc:ids:ijecac:v:10:y:2021:i:3:p:299-309
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