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Cash Accounting Standardization In The Public Sector

Author

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  • Cenar Iuliana

    (1 Decembrie 1918 University of Alba Iulia)

Abstract

An important component of public institutions’ accounting is represented by cashaccounting. At the same time, the normalization, harmonization and convergence of accounting arethe chronological stages generated by globalization. The paper approaches aspects regarding therole of the budget within public institutions’ accounting, the management of public financialresources, the cohabitation need between cash accounting and accrual accounting, the provisionsof international accounting referential regarding the financial reporting specific for cashaccounting, as well as the positioning of the Romanian public sector in relation to these provisions.

Suggested Citation

  • Cenar Iuliana, 2010. "Cash Accounting Standardization In The Public Sector," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(12), pages 1-7.
  • Handle: RePEc:alu:journl:v:1:y:2010:i:12:p:7
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    Keywords

    cash accounting; public sector; standardization; public budget; international accountingreferential;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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