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Accrual Accounting Experience In The Romanian Public Higher Education Sector

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  • Tiron Tudor, Adriana
  • Blidisel, Rodica

Abstract

The purpose of this paper is to present experiences from the use of accrual accounting information in the public higher education sector in Romania and, thus, to contribute to our understanding of the prospects for using that kind of accounting in public organizations.

Suggested Citation

  • Tiron Tudor, Adriana & Blidisel, Rodica, 2007. "Accrual Accounting Experience In The Romanian Public Higher Education Sector," MPRA Paper 6690, University Library of Munich, Germany, revised 13 Jan 2008.
    • Handle: RePEc:pra:mprapa:6690
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    File URL: https://mpra.ub.uni-muenchen.de/6690/2/MPRA_paper_6690.pdf
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    References listed on IDEAS

    as
    1. Johan Christiaens, 1999. "Financial accounting reform in Flemish municipalities: an empirical study of implementation and annual financial reports," European Accounting Review, Taylor & Francis Journals, vol. 8(4), pages 803-804.
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    Cited by:

    1. Marco Tieghi & Rebecca L. Orelli & Emanuele Padovani, 2018. "Accounting Reform in Italian Universities. Internal Response to Accounting Change," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(1), pages 117-138.

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    More about this item

    Keywords

    Public Sector; Accrual Accounting; Profession;
    All these keywords.

    JEL classification:

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

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