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The European Funding In The Romanian Agriculture And The Need Of A Specific Accounting "


  • Ramona Lapteș

    () (Faculty of Economic Sciences Transylvania University Brasov, Romania ")

  • Adriana Florina Popa

    () (Faculty of Accounting and Information Systems Academy of Economic Studies Bucharest, Romania ")


The Romanian acceptance in the European Union space provided an ample opportunity for re- consideration to the agricultural sector, which has its pillars on the European funding. It is a context that should be exploited to the maximum rates due to the fact that, nowadays, worldwide, the idea that the most profound crisis that humankind will experience in the following period is the food crisis is more frequently launched. Nevertheless, the procedure of accessing the European funds involves cer- tain requirements and it is based on the principle of co-funding. Through this study, we intended to analyze the degree in which the structural funds destined to finance the Romanian agriculture were accessed during 2008-2010, on one hand, and to understand and discuss the need of developing an accounting specific to the informational requirements imposed by the current context of funding the agriculture at the European and national level, on the other hand. "

Suggested Citation

  • Ramona Lapteș & Adriana Florina Popa, 2011. "The European Funding In The Romanian Agriculture And The Need Of A Specific Accounting "," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 58, pages 25-37, november.
  • Handle: RePEc:aic:journl:y:2011:v:57:p:25-37

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    References listed on IDEAS

    1. Ehtisham Ahmad & Maria Albino-War & Raju Singh, 2006. "Subnational Public Financial Management: Institutions and Macroeconomic Considerations," Chapters,in: Handbook of Fiscal Federalism, chapter 16 Edward Elgar Publishing.
    2. Robert J. Barro & Xavier Sala-I-Martin, 1992. "Public Finance in Models of Economic Growth," Review of Economic Studies, Oxford University Press, vol. 59(4), pages 645-661.
    3. Wildasin, David E., 2004. "The Institutions of Federalism: Toward an Analytical Framework," National Tax Journal, National Tax Association, vol. 57(2), pages 247-272, June.
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    More about this item


    agriculture; Romania; SAPARD funds; structural funds; accounting;

    JEL classification:

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


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