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The Role Of Accounting Procedures In Writing /Implementing European Projects

Author

Listed:
  • Natalita-Mihaela Lesconi-Frumusanu
  • Adela Breuer
  • Mihaela Martin

Abstract

This paper focuses on aspects of accounting procedures in general accounting procedures specific to those projects with European funding within public institutions in particular. Given the great emphasis placed by the legislator on the development and implementation of accounting procedures, we consider that the theme is a nowadays one that can be used by accounting specialists who work as accountants and financial managers in European projects. We will also focuses on the attributes of the persons responsible for implementing the accounting procedures in a project but also on the importance of their proper professional training in the field. In preparing this paper we started from the legislative provisions in the field, and the results of the study aim to present the work procedures required for accounting organization within a project, and to present the accounting notes used for economic and financial operations specific for European Regional Development Fund funded projects which beneficiary is a public institution.

Suggested Citation

  • Natalita-Mihaela Lesconi-Frumusanu & Adela Breuer & Mihaela Martin, 2013. "The Role Of Accounting Procedures In Writing /Implementing European Projects," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 18.
    • Handle: RePEc:bac:fsecub:13-18-22
    as

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    References listed on IDEAS

    as
    1. Mihaela Lesconi Frumușanu & Adela Breuer & Dorel Jurchescu, 2011. "The Role of Accounting Information Writing and Project Implementation," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 11(1), pages 121-128.
    2. Noel Hepworth, 2003. "Preconditions for Successful Implementation of Accrual Accounting in Central Government," Public Money & Management, Taylor & Francis Journals, vol. 23(1), pages 37-44, January.
    3. Ileana Cosmina PITULICE, 2013. "Accrual Accounting Adoption In The Romanian Public Sector," Romanian Statistical Review, Romanian Statistical Review, vol. 61(1), pages 66-76, February.
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    More about this item

    Keywords

    accounting; procedures; policies; notes; implementation; projects; ERDF (European Regional Development Fund);
    All these keywords.

    JEL classification:

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

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