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The restructuring of the system of accounting in Romania during the period of transition to the market economy

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  • Traian Dutia

Abstract

The paper commences with a consideration of the objectives of accounting reform in Romania and proceeds to a review of the principles of accounting introduced. Next, there is provided an overview of the new accounting system and the newly created accounting profession. Finally, the current preoccupations of accounting specialists are considered.

Suggested Citation

  • Traian Dutia, 1995. "The restructuring of the system of accounting in Romania during the period of transition to the market economy," European Accounting Review, Taylor & Francis Journals, vol. 4(4), pages 739-748.
    • Handle: RePEc:taf:euract:v:4:y:1995:i:4:p:739-748
    DOI: 10.1080/09638189500000047
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    Cited by:

    1. Power, Michael, 2021. "The financial reporting system - what is it?," LSE Research Online Documents on Economics 110220, London School of Economics and Political Science, LSE Library.
    2. Ivica Pervan & Hana Horak & Marijana Vasilj, 2010. "Financial Reporting Regulation For The Listed Companies: Analysis For Selected Eastern European Transitional Countries In The Process Of Eu Enlargement," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, vol. 19(2), pages 277-309, december.
    3. Nhu Tuyên Le, 2009. "Liens Entre Comptabilite Et Systeme Economique : La Transition Vietnamienne," Grenoble Ecole de Management (Post-Print) halshs-00460227, HAL.
    4. Cătălin Albu & Nadia Albu & Robert Faff & Allan Hodgson, 2011. "Accounting Competencies and the Changing Role of Accountants in Emerging Economies: The Case of Romania," Accounting in Europe, Taylor & Francis Journals, vol. 8(2), pages 155-184.
    5. Nhu Tuyên Le, 2009. "Liens Entre Comptabilite Et Systeme Economique : La Transition Vietnamienne," Post-Print halshs-00460227, HAL.
    6. N. King & A. Beattie & A. -M. Cristescu & P. Weetman, 2001. "Developing accounting and audit in a transition economy: the Romanian experience," European Accounting Review, Taylor & Francis Journals, vol. 10(1), pages 149-171.
    7. Riad Abdulraouf, 2006. "La comptabilité en Syrie," Post-Print halshs-00548042, HAL.

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