IDEAS home Printed from
   My bibliography  Save this article

The Standardization of Accounts Premise of Public Accounting Consolidation – Decentralized Achievement, Centralized Reporting


  • Dragu Gabi Georgiana

    (“1 Decembrie 1918” University of Alba Iulia)


According to position document no.11 “Economic and Monetary Union”, Romania has committed to report after the European System of Accounts ESA 95. The classification of public institutions is necessary to circumscribe the Public Administrations’ area (S.13), its division into subsectors and also to define the modalities of their financial statements’ aggregation. The relevance of the “consolidated public accounts” has its origin in the communitarian discipline of the data that the member States must share with the European Community correlated with the growing necessity of delivering more significant and sufficient information regarding the activity of the public institutions, their management and the associated political choices. The purpose of this research was to present the current image of accounting information delivered to the users/ used by their suppliers.. The exploratory study was used to position the issue into the general context. The data was collected by means of empirical experiment. The research aimed at assessing the practical utility of the model proposed in contributing to enhance correctness, promptitude and quality in delivering accounting information to its users.

Suggested Citation

  • Dragu Gabi Georgiana, 2010. "The Standardization of Accounts Premise of Public Accounting Consolidation – Decentralized Achievement, Centralized Reporting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 196-201, October.
  • Handle: RePEc:ovi:oviste:v:10:y:2010:i:2:p:196-201

    Download full text from publisher

    File URL:
    Download Restriction: no

    More about this item


    European System of Accounts ESA 95; subsector; consolidated accounts; financial statements;

    JEL classification:

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


    Access and download statistics


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ovi:oviste:v:10:y:2010:i:2:p:196-201. 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: (Gheorghiu Gabriela). General contact details of provider: .

    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.

    We have no references for this item. You can help adding them by using 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 RePEc Author Service 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.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.