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Quelques Propos Sur La Reforme Comptable. Le Cas De La Roumanie

Author

Listed:
  • Feleaga Niculae

    (Academia de Studii Economice din Bucuresti, Facultatea de Contabilitate si Informatica de gestiune)

  • Feleaga Liliana

    (Academia de Studii Economice din Bucuresti, Facultatea de Contabilitate si Informatica de gestiune)

  • Sandu Raluca

    (Academia de Studii Economice din Bucuresti, Facultatea de Contabilitate si Informatica de gestiune)

  • Avram Viorel

    (Academia de Studii Economice din Bucuresti, Facultatea de Contabilitate si Informatica de gestiune)

Abstract

Accounting appears to develop in different ways, depending on the context and its specific needs, based essentially on the Darwinian principle : the useful accounting survived (Alexander, Nobes, 2001). Our research is basically a discussion of this positi

Suggested Citation

  • Feleaga Niculae & Feleaga Liliana & Sandu Raluca & Avram Viorel, 2009. "Quelques Propos Sur La Reforme Comptable. Le Cas De La Roumanie," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 3(1), pages 954-959, May.
    • Handle: RePEc:ora:journl:v:3:y:2009:i:1:p:954-959
    as

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    File URL: http://steconomice.uoradea.ro/anale/volume/2009/v3-finances-banks-and-accountancy/162.pdf
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    References listed on IDEAS

    as
    1. Ding, Yuan & Jeanjean, Thomas & Stolowy, Herve, 2005. "Reply to discussion of "Why do national GAAP differ from IAS? The role of culture"," The International Journal of Accounting, Elsevier, vol. 40(4), pages 359-362.
    2. Ding, Yuan & Hope, Ole-Kristian & Jeanjean, Thomas & Stolowy, Herve, 2007. "Differences between domestic accounting standards and IAS: Measurement, determinants and implications," Journal of Accounting and Public Policy, Elsevier, vol. 26(1), pages 1-38.
    3. Ding, Yuan & Jeanjean, Thomas & Stolowy, Herve, 2005. "Why do national GAAP differ from IAS? The role of culture," The International Journal of Accounting, Elsevier, vol. 40(4), pages 325-350.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    l’européanisation de la comptabilité; réforme d’ordre quantitatif; convergences comptables internationales;
    All these keywords.

    JEL classification:

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

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