Record Details

The Impact of Accrual Accounting on the Public Sector Management. An Exploratory Study for Romania

Transylvanian Review of Administrative Sciences

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Field Value
 
Title The Impact of Accrual Accounting on the Public Sector Management. An Exploratory Study for Romania
 
Creator DEACONU, Adela; Associate Professor, Department of Accounting and Audit, Faculty of Economics and Business Administration,
Babeş-Bolyai University, Cluj-Napoca, Romania
NISTOR, Cristina Silvia; Lecturer, Department of Accounting and Audit,
Faculty of Economics and Business Administration,
Babeş-Bolyai University, Cluj-Napoca, Romania
FILIP, Crina; Lecturer, Department of Accounting and Audit,
Faculty of Economics and Business Administration,
Babeş-Bolyai University, Cluj-Napoca, Romania
 
Subject —
 
Description This research is intended to supplement comparative national studies, which represent a challenge to accounting history for the last decades, explaining the Romanian public accounting practices in their local and time-specific context, taking into question the case of the entities owned by the government. In essence, the findings show the materialization of accrual accounting benefits for Romania as an emerging economy in terms of all independent variables used in the study: fixed assets, liabilities, revenues and costs. The article also analyzes the gradual evolution of finding the advantages of the Romanian accounting system’s transition from a cash basis to an accrual basis in the two analyzed stages, the transition and postreform periods. It proves thus the correlation between the pace of regulatory changes and their application in practice, indirectly confirming the orientation of the Romanian standard-setters towards IPSAS and accrual accounting. Moreover, this research is an argument for the importance of accounting and of the economic analysis, which the study can support through proper financial reporting.
 
Publisher Babes Bolyai University
 
Contributor —
 
Date 2011-02-01
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://rtsa.ro/tras/index.php/tras/article/view/268
 
Source Transylvanian Review of Administrative Sciences; 2011: Issue No. 32 E/February; 74-97
1842-2845
 
Language eng
 
Relation http://rtsa.ro/tras/index.php/tras/article/view/268/261
 
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