Advanced Search
MyIDEAS: Login

The Told and Retold Story of Romanian Accounting

Contents:

Author Info

  • Iulia JIANU

    ()

  • Ionel JIANU

    (Bucharest University of Economic Studies, Romania)

Abstract

This 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.

Download Info

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
File URL: http://www.cig.ase.ro/articles/11_3_1.pdf
Download Restriction: no

Bibliographic Info

Article 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)
Pages: 391-423

as in new window
Handle: RePEc:ami:journl:v:11:y:2012:i:3:p:391-423

Contact details of provider:

Related research

Keywords: Romanian accountant; Romanian accounting; consultancy companies; IAS/IFRS enforcement;

Find related papers by JEL classification:

References

No references listed on IDEAS
You can help add them by filling out this form.

Citations

Lists

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

Statistics

Access and download statistics

Corrections

When requesting a correction, please mention this item's handle: RePEc:ami:journl:v:11:y:2012:i:3:p:391-423. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Cristina Geambasu) The email address of this maintainer does not seem to be valid anymore. Please ask Cristina Geambasu to update the entry or send us the correct address.

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.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with 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 profile, as there may be some citations waiting for confirmation.

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