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Research On The Romanian Public Sector Entities’ Accounting System

Author

Listed:
  • or Aurelia STEFĂNESCUkplace-Name:
  • Eugeniu TURLEA

    (The Bucharest University of Economic Studies)

  • Ileana Cosmina PITULICE
  • Ionela- Cătălina TUDORACHE (ZAMFIR)

    (The Bucharest University of Economic Studies)

Abstract

Public sector represents one of the main branches of the economy because of its importance and particularities: the mechanism of generating, allocating and use of financial resources, the important number of stakeholders, the heterogeneous structure, complexity and heterogeneity of services delivered, asymmetric information, and vulnerability in front of the internal and external economic and politic environment. Thus, accounting system must be developed as to insure a relevant, transparent, pertinent and integrated information flow as well as the interface between public sector entities and stakeholders. The research presented is divided into two components. The first component includes conceptual approaches concerning the accounting system on a national and international level, as well as an analysis of the evolution of the Romanian accounting system for public sector entities. The second component includes a questionnaire-based research which aimed to investigate the opinion of public sector accounting professionals regarding the in force accounting system.

Suggested Citation

  • or Aurelia STEFĂNESCUkplace-Name: & Eugeniu TURLEA & Ileana Cosmina PITULICE & Ionela- Cătălina TUDORACHE (ZAMFIR), 2016. "Research On The Romanian Public Sector Entities’ Accounting System," ECONOMIC COMPUTATION AND ECONOMIC CYBERNETICS STUDIES AND RESEARCH, Faculty of Economic Cybernetics, Statistics and Informatics, vol. 50(3), pages 173-191.
    • Handle: RePEc:cys:ecocyb:v:50:y:2016:i:3:p:173-191
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    References listed on IDEAS

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    2. Michela Arnaboldi & Irvine Lapsley, 2009. "On the Implementation of Accrual Accounting: A Study of Conflict and Ambiguity," European Accounting Review, Taylor & Francis Journals, vol. 18(4), pages 809-836.
    3. Noel Hepworth, 2003. "Preconditions for Successful Implementation of Accrual Accounting in Central Government," Public Money & Management, Taylor & Francis Journals, vol. 23(1), pages 37-44, January.
    4. Lord, Montague, 2000. "Viet Nam: Small Scale Technical assistance for Capacity Building of Ministry of Finance to Support Tariff, Industry and Subsidy Analysis for the WTO Accession," MPRA Paper 41158, University Library of Munich, Germany.
    5. Ciaran Connolly & Noel Hyndman, 2006. "The actual implementation of accruals accounting: Caveats from a case within the UK public sector," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(2), pages 272-290, February.
    6. Irvine Lapsley & Riccardo Mussari & Gert Paulsson, 2009. "On the Adoption of Accrual Accounting in the Public Sector: A Self-Evident and Problematic Reform," European Accounting Review, Taylor & Francis Journals, vol. 18(4), pages 719-723.
    7. Ron Hodges & Howard Mellett, 2003. "Reporting public sector financial results," Public Management Review, Taylor & Francis Journals, vol. 5(1), pages 99-113, March.
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    Cited by:

    1. Alina-Georgiana Motoi & Aurelia Dumitru, 2016. "The General Framework Of Accounting Within The Projects Financed From Structural Funds," Social Sciences and Education Research Review, Department of Communication, Journalism and Education Sciences, University of Craiova, vol. 3(2), pages 55-70, December.

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    More about this item

    Keywords

    public sector; accounting professionals; accounting regulations; Romania; cluster; regression.;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration

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