Aligning Public-Private Partnership Accouting European Standards In Moldova: Implications For Managerial And Financial Reporting

In the context of aligning the accounting system of the Republic of Moldova with European standards, public-private partnerships are becoming increasingly relevant in the management of public resources. This study investigates the role of accounting information in decision-making and reporting process related to public-private partnership projects. It analyzes national and European regulatory requirements, with a focus on the qualitative characteristics of accounting information and its users. The article offers a comparative analysis of applicable and identifies the need to improve the managerial and financial reporting framework. The research results are reflected in proposals for improving the transparency, consistency, and relevance of accounting information used in public-private partnership projects, as follows: revising and expanding the methodological guidelines on the particularities of accounting in the process of implementing public-private partnerships, consistently applying the qualitative characteristics of accounting information in the preparation of financial and management reports, adapting the national accounting system to the requirements of International Public Sector Accounting Standards (IPSAS) and International Financial Reporting Standards (IFRS), digitizing accounting processes and integrating them with the European Union's single digital portal, ensuring continuous professional training of accountants, auditors, and managers involved in public-private partnership projects.