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The Implications Of Economic Globalization On Accounting Case Study Of Romania

Author

Listed:
  • Nistor Cristina Silvia

    (Babes-Bolyai University, Cluj-Napoca, Romania)

  • Cistea Andreea

    (Babes-Bolyai University, Cluj-Napoca, Romania)

Abstract

The implications of world economies globalization are multiple. In this study we intend to make an assessment of how Romania is involved in this process from the point of view of accounting system. There are two areas of interest: positioning, on the one hand, of the Romanian public accounting system towards the International Public Sector Accounting Standards (IPSAS) and on the other hand, of the accounting profession towards the International Education Standards (IES). Through a positivist research, based on the combination of quantitative and qualitative approach, we analyse two vital elements in the field of accounting internationalization, namely the created legal framework, and the quality of personnel involved. The usefulness of the study can be appreciated at international level. It is important to know how the emerging countries (including Romania) succeed in acquiring international regulations through direct or indirect taking over, under the circumstances in which the process of harmonization and convergence is of major present interest.

Suggested Citation

  • Nistor Cristina Silvia & Cistea Andreea, 2012. "The Implications Of Economic Globalization On Accounting Case Study Of Romania," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, vol. 21(1), pages 203-216, june.
    • Handle: RePEc:avo:emipdu:v:21:y:2012:i:1:p:203-216
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    References listed on IDEAS

    as
    1. P. Windels & J. Christiaens, 2007. "The Adoption Of Accrual Accounting In Flemish Public Centres For Social Welfare: Examining The Importance Of Agents Of Change," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 07/451, Ghent University, Faculty of Economics and Business Administration.
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    More about this item

    Keywords

    international regulations; public accounting system; accounting profession; Romania;
    All these keywords.

    JEL classification:

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

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