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The Harmonization of Accounting

Author

Listed:
  • Hajnal Noémi

    (Department of Economics, Faculty of Economics and Human Sciences, Sapientia Hungarian University of Transylvania, Miercurea Ciuc)

Abstract

The development and configuration of the regulatory framework of the accounting systems in Romania and Hungary took place in different ways. Among the reasons for the diversities in these countries’ accounting systems, the following can be certainly mentioned: different purposes of taxation, legal structure, the accountancy’s connection with the corporate law and family law, diversification on corporate financing policy, and cultural heterogeneity. Both countries quickly caught up with the international accounting harmonization standards. The adaptation of the international accounting standards has many advantages and disadvantages; these have been discussed in several previous researches. This paper aims at comparing the Romanian and Hungarian states’ accounting regulations from the early 1990s, which were implemented in order to harmonize the states’ accountancy regulations with the international standards, and their impact on the economy, based on secondary analysis.

Suggested Citation

  • Hajnal Noémi, 2017. "The Harmonization of Accounting," Acta Universitatis Sapientiae, Economics and Business, Sciendo, vol. 5(1), pages 29-43, November.
    • Handle: RePEc:vrs:auseab:v:5:y:2017:i:1:p:29-43:n:2
    DOI: 10.1515/eb-2017-0002
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    References listed on IDEAS

    as
    1. De Rosis, Sabina & Barsanti, Sara, 2016. "Patient satisfaction, e-health and the evolution of the patient–general practitioner relationship: Evidence from an Italian survey," Health Policy, Elsevier, vol. 120(11), pages 1279-1292.
    2. Winfried Zinn & Sebastian Sauer & Richard Göllner, 2016. "The German Inpatient Satisfaction Scale," SAGE Open, , vol. 6(2), pages 21582440166, April.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    harmonization; accountancy; IAS; IFRS; accounting standards;
    All these keywords.

    JEL classification:

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

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