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Swot Analysis Of The Romanian Public Accounting System

Author

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  • CRISTINA SILVIA NISTOR

    (Department of Accounting, Faculty of Economics and Business Administration, Babes-Bolyai University, Cluj-Napoca, Romania)

Abstract

As in many other fields, the Romanian public accounting system before and after the adherence to the European Union is characterized by vast change. Under these circumstances, it is mandatory to conduct an organizational assessment through SWOT analysis in order to understand which are the strengths, weaknesses, opportunities and threats of the cash accounting system as a starting point in the public system’s, and subsequently the accounting system’s, process of transition to accrual accounting, adapted of course to the specific of our country. I consider the findings to be useful to all the users within the public accounting system which are thus capable to envision more easily the advantages, difficulties, benefits and shortcomings of the old accounting system against the new accounting system.

Suggested Citation

  • Cristina Silvia Nistor, 2009. "Swot Analysis Of The Romanian Public Accounting System," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
    • Handle: RePEc:bbn:journl:2009_2_7_nistor
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    File URL: http://tbs.ubbcluj.ro/RePEc/bbn/journl/2009_2_7_Nistor.pdf
    File Function: Revised version, 2009
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    References listed on IDEAS

    as
    1. S.F. Lee & K.K. Lo & Ruth F. Leung & Andrew Sai On Ko, 2000. "Strategy formulation framework for vocational education: integrating SWOT analysis, balanced scorecard, QFD methodology and MBNQA education criteria," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 15(8), pages 407-423, November.
    Full references (including those not matched with items on IDEAS)

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    JEL classification:

    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration

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