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The Way of Public Institutions to Accrual Accounting – case study Romania


  • Adriana Tiron Tudor

    () (Faculty of Economics and Business Administration, Department of Accounting and Audit)

  • Cristina Nistor

    () (Faculty of Economics and Business Administration, Department of Accounting and Audit)

  • Andreea Carstea

    () (Faculty of Economics and Business Administration, Department of Accounting and Audit)


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.

Suggested Citation

  • Adriana Tiron Tudor & Cristina Nistor & Andreea Carstea, 2012. "The Way of Public Institutions to Accrual Accounting – case study Romania," EuroEconomica, Danubius University of Galati, issue 2(31), pages 57-74, May.
  • Handle: RePEc:dug:journl:y:2012:i:2:p:57-74

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    References listed on IDEAS

    1. 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.
    2. 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.
    3. 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.
    4. 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.
    5. Herbert A. Simon, 1991. "Organizations and Markets," Journal of Economic Perspectives, American Economic Association, vol. 5(2), pages 25-44, Spring.
    6. Rudolf Schroll, 1995. "The new accounting system in the Czech Republic," European Accounting Review, Taylor & Francis Journals, vol. 4(4), pages 827-832.
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