IDEAS home Printed from https://ideas.repec.org/a/ovi/oviste/vxxiy2021i1p750-756.html
   My bibliography  Save this article

Considerations About the Application of Accrual Accounting on the Public Sector in Romania

Author

Listed:
  • Cristina Elena Georgescu

    (“Ovidius†University of Constanta)

Abstract

The scientific approach pinpointed in this paper aims at outlining the serious changes that have occurred in Romania regarding the accounting system operating in the Public Sector. These evolutions have been triggered by the demand to adjust the whole entire system to the latest circumstances dominating the socio-economic, political and legal landscapes. I have undertaken a normative research steered at the investigation of the implementation process of the “International Public Sector Accounting Standards†(IPSAS) on Romanian grounds (which was underlined by the recent evolutions occurring in accounting laws and regulations).

Suggested Citation

  • Cristina Elena Georgescu, 2021. "Considerations About the Application of Accrual Accounting on the Public Sector in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 750-756, August.
    • Handle: RePEc:ovi:oviste:v:xxi:y:2021:i:1:p:750-756
    as

    Download full text from publisher

    File URL: https://stec.univ-ovidius.ro/html/anale/RO/2021/Section%205/10.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    accrual accounting; “International Public Sector Accounting Standards†; accounting reform; principles; accounting profession;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ovi:oviste:v:xxi:y:2021:i:1:p:750-756. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Gheorghiu Gabriela (email available below). General contact details of provider: https://edirc.repec.org/data/feoviro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.