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Swot Analysis Of The Romanian Public Accounting System

  • CRISTINA SILVIA NISTOR

    ()

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

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    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.

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    File URL: http://tbs.ubbcluj.ro/RePEc/bbn/journl/2009_2_7_Nistor.pdf
    File Function: Revised version, 2009
    Download Restriction: no

    Article provided by Babes-Bolyai University, Faculty of Business in its journal JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA.

    Volume (Year): (2009)
    Issue (Month): ()
    Pages:

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    Handle: RePEc:bbn:journl:2009_2_7_nistor
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