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Fighting Corruption Generated By Accounting. Case Study Romania

Author

Listed:
  • Gheorghe ZAMAN

    (Institute of National Economy, Romanian Academy)

  • Luminița IONESCU

    (Spiru Haret University of Bucharest)

Abstract

In the last decades, corruption has become a global problem affecting each country in a different way. In Romania, corruption has a different structure, there are many small corrupt companies and a few big corrupt companies, but the European regulation has a positive impact on reducing corruption on the national level. Nowadays, corruption has become a part of our society. Accounting techniques are important as an efficient instrument for fighting corruption and new information systems improved the financial reporting. In our opinion, it is important to prevent corruption and identify the best accounting techniques to detect and to reduce the effects of corruption.

Suggested Citation

  • Gheorghe ZAMAN & Luminița IONESCU, 2016. "Fighting Corruption Generated By Accounting. Case Study Romania," ECONOMIC COMPUTATION AND ECONOMIC CYBERNETICS STUDIES AND RESEARCH, Faculty of Economic Cybernetics, Statistics and Informatics, vol. 50(2), pages 247-261.
    • Handle: RePEc:cys:ecocyb:v:50:y:2016:i:2:p:247-261
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    Citations

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    Cited by:

    1. Barbara Kardos & Katalin Balázsiné Farkas & Richárd Kása & Erzsébet Szász & Iván Bélyácz, 2023. "Ethical Modelling of the Accounting Profession Based on the Value Judgements of Romanian Accounting Professionals," Central European Business Review, Prague University of Economics and Business, vol. 2023(1), pages 21-64.
    2. Luminita IONESCU, 2017. "The Role of Entrepreneurs and Accountants in Fighting against Corruption," International Conference on Economic Sciences and Business Administration, Spiru Haret University, vol. 4(1), pages 220-227, November.
    3. Nerajda Feruni & Eglantina Hysa & Mirela Panait & Irina Gabriela Rădulescu & Alina Brezoi, 2020. "The Impact of Corruption, Economic Freedom and Urbanization on Economic Development: Western Balkans versus EU-27," Sustainability, MDPI, vol. 12(22), pages 1-22, November.
    4. Luminița IONESCU, 2016. "The Role of the Professional Accountants in Business Administration," International Conference on Economic Sciences and Business Administration, Spiru Haret University, vol. 3(1), pages 184-188, October.

    More about this item

    Keywords

    financial crime; corruption; government; fraud; accounting.;
    All these keywords.

    JEL classification:

    • C61 - Mathematical and Quantitative Methods - - Mathematical Methods; Programming Models; Mathematical and Simulation Modeling - - - Optimization Techniques; Programming Models; Dynamic Analysis
    • D72 - Microeconomics - - Analysis of Collective Decision-Making - - - Political Processes: Rent-seeking, Lobbying, Elections, Legislatures, and Voting Behavior
    • H11 - Public Economics - - Structure and Scope of Government - - - Structure and Scope of Government
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • K14 - Law and Economics - - Basic Areas of Law - - - Criminal Law

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