The Way of Public Institutions to Accrual Accounting – case study Romania
The present research aims to investigate the manner in which the public sector accounting under transition from cash to accrual base can be accompanied by legislative stability and coherence, using the example of Romanian public sector. The importance of a clear and concise change process is one of the reasons for the research of this issue. Another reason was the lack of similar studies. The present study covers aspects that were not dealt with by the specialized literature and whose relevance for the European, mainly East European, public sector is highly significant. By advancing and testing five hypotheses where build up the conclusion about the selected research subject. The general and punctual topics that have a significant impact on the outlining of the accounting system typical for the Romanian public institutions were identified among the many normative documents of the period. It appears as a novelty the using of content analysis in the topic of interdependence between the development of the legislative system and the transition process from cash to accrual accounting system in the public sector. The impact of the research findings may be broadened to encompass other sectors as well, thus providing a general outline of the trend followed by the Romanian legislative framework.
References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- 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.
- Puxty, A. G. & Willmott, Hugh C. & Cooper, David J. & Lowe, Tony, 1987. "Modes of regulation in advanced capitalism: Locating accountancy in four countries," Accounting, Organizations and Society, Elsevier, vol. 12(3), pages 273-291, April.
- Herbert A. Simon, 1991. "Organizations and Markets," Journal of Economic Perspectives, American Economic Association, vol. 5(2), pages 25-44, Spring.
- Rudolf Schroll, 1995. "The new accounting system in the Czech Republic," European Accounting Review, Taylor & Francis Journals, vol. 4(4), pages 827-832.
- Covaleski, Mark A. & Dirsmith, Mark W., 1986. "The budgetary process of power and politics," Accounting, Organizations and Society, Elsevier, vol. 11(3), pages 193-214, May.
When requesting a correction, please mention this item's handle: RePEc:dug:journl:y:2012:i:2:p:57-74. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Florian Nuta)
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.