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The Role of International Accounting Systems in Economic Development

Author

Listed:
  • Þogoe Greti Daniela

    (Faculty of Economic and Business Administration)

  • Avram Costin Daniel

    (Faculty of Economic and Business Administration)

  • Jorj Mircea

    (Faculty of Law University of Bucharest)

Abstract

The research area of work is the accounting systems addressed both globally and at national and European level, in terms of characteristics and internal events in order to highlight their differences. This paper aims to carry out a comparison between the two accounting systems, international accounting, the continental and the Anglo-Saxon from the global context in which it manifests two systems, aiming at both global perspective and national and European aspects that define them. During its work addressed a number of different concepts, regulations and practices in an interpretive manner, adopting a neutral point of view, and critique through a particular and personal perspective. The methodology is based on the research aspect descriptive research - conceptual, analyzing the views of various researchers, foreign novel, in terms of scientific knowledge in the field, observing the coordinates on which addressed accounting systems, international and national.

Suggested Citation

  • Þogoe Greti Daniela & Avram Costin Daniel & Jorj Mircea, 2014. "The Role of International Accounting Systems in Economic Development," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 754-758, May.
    • Handle: RePEc:ovi:oviste:v:xiv:y:2014:i:1:p:754-758
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    More about this item

    Keywords

    continental system; anglo-saxon system; accounting practices; accounting policies; accounting regulations.;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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