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Perception, Regulation and Reality Regarding Provisions in Public Institutions Accounting in Romania

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  • Iuliana Cenar

    („1st of December 1918†University of Alba Iulia)

Abstract

Obviously, any research topic can be approached in a multitude of aspects. Among these, for the issue of provisions in the accounting of public institutions in Romania, we selected perceptual, normative and applied aspects. The aim is to identify opportunities to improve the quality of accounting information by focusing on risk analysis, making estimates, exercising professional judgment, with an emphasis on prospecting, confrontation with practical reality. Among the questions we are trying to find an answer to, we identified the following: does the creative side of the accounting of provisions affect public institutions as well?; what do national and international normative patterns imply for the accounting recognition of provisions?; Is the accounting profession prepared for the new challenges focused on identifying and monitoring risks, estimates and forecasts? In order to answer these questions, we resorted to the analysis of the specialized literature regarding the perception on provisions, of the national and international regulatory framework and the practical reality of public institutions in Romania.

Suggested Citation

  • Iuliana Cenar, 2020. "Perception, Regulation and Reality Regarding Provisions in Public Institutions Accounting in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 822-829, December.
    • Handle: RePEc:ovi:oviste:v:xx:y:2020:i:2:p:822-829
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    References listed on IDEAS

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    1. Florentina MOISESCU, 2016. "The Art Of "Creative Accounting" In The Current Economic Context," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 1(2), pages 38-42.
    2. Veronica Adriana Popescu, 2006. "Vulnerabilities Of Financial And Accounting Information In Market Economy," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(8), pages 1-25.
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      Keywords

      provisions; public institutions; accounting; reality;
      All these keywords.

      JEL classification:

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

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