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Developments in the Romanian Accounting System Architecture Due to the Phenomenon of Globalization of Economies and European Integration


  • Gheorghe Lepadatu
  • Vasile Bleotu
  • Doina Maria Tilea

    () ("Dimitrie Cantemir" Christian University)


Entry into the European Union required the implementation of an efficient accounting system. Were analyzed compatibilities and incompatibilities between the EU accounting directives and international accounting standards. In the Romanian economy, large companies able to enter the accounting focus of globalization, have had to adopt an international comprehensible accounting language. In this respect, they call for an accounting based on expert power of the international accounting rules.

Suggested Citation

  • Gheorghe Lepadatu & Vasile Bleotu & Doina Maria Tilea, 2011. "Developments in the Romanian Accounting System Architecture Due to the Phenomenon of Globalization of Economies and European Integration," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 3(1-2), pages 13-19, March-Jun.
  • Handle: RePEc:khe:journl:v:3:y:2011:i:1:2:p:13-19

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    More about this item


    IAS/IFRS; continental accounting; US-GAAP; financial statements;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting


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