The Way of Public Institutions to Accrual Accounting – case study Romania
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References listed on IDEAS
- João A. Ribeiro & Robert W. Scapens, 2006. "Institutional theories in management accounting change: Contributions, issues and paths for development," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 3(2), pages 94-111, July.
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- van der Hoek, M. Peter, 2005. "Accrual-Based Budgeting and Accounting in the Public Sector: The Dutch Experience," MPRA Paper 5906, University Library of Munich, Germany.
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Keywordspublic accounting; transition from cash to accrual; legislation; content analysis; Romania;
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