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Accrual Accounting Adoption In The Romanian Public Sector

Author

Listed:
  • Ileana Cosmina PITULICE

    (Academy of Economic Studies, Bucharest)

Abstract

In Romania the development of public sector accounting was initiated in 2002, and enlarged for all public sector entities in 2005, but the transition is a static process although there are many issues that should be changed. Based on Hepworth’s (2003) preconditions of success in adoption accrual accounting for public sector, this paper aims to analyse through a qualitative research whether accruals implementation in Romanian public sector was fulfilling its purposes or not. Financial information disclosed through public sector entities’ financial statements make the connection between citizens and state over the last one’s capacity to respond to community’s goals.

Suggested Citation

  • Ileana Cosmina PITULICE, 2013. "Accrual Accounting Adoption In The Romanian Public Sector," Romanian Statistical Review, Romanian Statistical Review, vol. 61(1), pages 66-76, February.
    • Handle: RePEc:rsr:journl:v:61:y:2013:i:1:p:66-76
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    File URL: http://www.revistadestatistica.ro/Articole/2013/RRS_01_2013_a4_en.pdf
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    Cited by:

    1. Natalita-Mihaela Lesconi-Frumusanu & Adela Breuer & Mihaela Martin, 2013. "The Role Of Accounting Procedures In Writing /Implementing European Projects," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 18.
    2. Nicoleta Cristina Matei & Cantemir Răzvan Matei & Luminiţa Horhotă, 2017. "National and International Norms on Accounting Policies and Procedures Applicable to Amortizable Tangible Fixed Assets. Impact on Patrimonial Result," Global Economic Observer, "Nicolae Titulescu" University of Bucharest, Faculty of Economic Sciences;Institute for World Economy of the Romanian Academy, vol. 5(2), pages 103-112, December.

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