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Conditioning On Accounting Models, Application And Offer Of Accounting Information


  • Assoc. Prof. Valeriu Brabete Ph. D

    (University of Craiova Faculty of Economics and Business Administration Craiova, Romania)


The accounting classification make nothing else than suggest how diverse the regulations and the accounting practices. In spite of the differences existing between the national accounting systems, there are still numerous cultural, social, political and of other nature conditions, that allow us to integrate them, at a global level, of two great accounting orientations, that represent nothing else than two models of requesting accounting information, generically named the accounting model of the continental Europe, on the one hand and on the other hand, the Anglo – Saxon accounting model. As the analysis of the resemblance and the differences between the accounting systems that operate on an international level could not remain at the level of some simple evaluations, successful authors have undergone numerous classifications of the accounting models on the international level.

Suggested Citation

  • Assoc. Prof. Valeriu Brabete Ph. D, 2010. "Conditioning On Accounting Models, Application And Offer Of Accounting Information," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 3(38), pages 1-10, May.
  • Handle: RePEc:aio:aucsse:v:2:y:2010:i:10:p:425-434

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    accounting information; accounting systems; classification; factors of influence; European Directives; IAS-IFRS;

    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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