Advanced Search
MyIDEAS: Login to save this article or follow this journal

The Anachronism of the Local Public Accountancy Determinate by the Accrual European Model


Author Info

  • Riana Iren RADU

    (Dunarea de Jos University of Galati, Romania)

  • Eduard IONESCU

    (Spiru Haret University of Bucharest, Romania)


Placing the European accrual model upon cash accountancy model, presently used in Romania, at the level of the local communities, makes possible that the anachronism of the model to manifest itself on the discussion’s concentration at the nominalization about the model’s inclusion in everyday public practice. The basis of the accrual model were first defined in the law regarding the commercial societies adopted in Great Britain in 1985, when they determined that all income and taxes referring to the financial year “will be taken into consideration without any boundary to the reception or payment date.”1 The accrual model in accountancy needs the recording of the non-cash effects in transactions or financial events for their appearance periods and not in any generated cash, received or paid. The business development was the basis for “sophistication” of the recordings of the transactions and financial events, being prerequisite for recording the debtors’ or creditors’ sums.

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:
Download Restriction: no

Bibliographic Info

Article provided by "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration in its journal Economics and Applied Informatics.

Volume (Year): (2009)
Issue (Month): 1 ()
Pages: 193-204

as in new window
Handle: RePEc:ddj:fseeai:y:2009:i:1:p:193-204

Contact details of provider:
Postal: No. 59-61, Nicolae Balcescu Street, Postal Code 800008, Galati
Phone: (0040) 336.130.242
Fax: (0040) 336.130.242
Web page:
More information through EDIRC

Related research

Keywords: accountancy; creditors; transactions; public sector;

Find related papers by JEL classification:


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


Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
as in new window

Cited by:
  1. Mihaela-Cristina Onica, 2013. "Corporate Governance Codes - Examples Of Good Practice," Risk in Contemporary Economy, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, pages 172-178.


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


Access and download statistics


When requesting a correction, please mention this item's handle: RePEc:ddj:fseeai:y:2009:i:1:p:193-204. 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: (Gianina Mihai).

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.