The Told and Retold Story of Romanian Accounting
AbstractThis article offers an image of the consequences that have arisen in the accounting practice in Romania, as a result of frequent changes in Romanian accounting in the recent years. In order to achieve this objective, it was conducted a positive type research by applying a survey among the accounting and consultancy companies in Romania. The results of this study are the following: in the Romanian accounting practice, the fiscal reasoning dominates the economic reasoning in recognizing the economic and financial transactions; the accounting regulations harmonized with the European accounting directives have been favorably received by professional accountants in Romania; Romanian professional accountants are trained to apply the IAS/IFRSs; entities consider that the benefits of implementing the IAS/IFRSs justify the difficulties involved in their application.
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Bibliographic InfoArticle provided by Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies in its journal Journal of Accounting and Management Information Systems.
Volume (Year): 11 (2012)
Issue (Month): 3 (September)
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Romanian accountant; Romanian accounting; consultancy companies; IAS/IFRS enforcement;
Find related papers by JEL classification:
- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
- M48 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Government Policy and Regulation
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