A historical perspective of accounting in the public sector in Romania
by Crisan Andrei-Razvan; Campan Nicolae; Campan Marius
International Journal of Economics and Accounting (IJEA), Vol. 10, No. 3, 2021

Abstract: The main objective pursued within the research is presenting the accounting in the public sector in Romania from a historical and theoretical perspective. The public sector is vital for society because it provides services to maximise the well-being of the population and the public interest. Given the transition from the centralised economy to the market economy, accounting has undergone significant changes since the fall of the communist regime. To make the transition easier, Romania used as a benchmark the French accounting model, in the same year in which Romania applied to the membership of the European Union. Regarding the main reforms undertaken at the level of public accounting in Romania, the most important of these is considered the transition from cash accounting to accrual accounting. In Romania, the accrual accounting was introduced in 2007, the year in which Romania joined the European Union.

Online publication date: Thu, 29-Jul-2021

The full text of this article is only available to individual subscribers or to users at subscribing institutions.

Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.

Pay per view:
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.

Complimentary Subscribers, Editors or Members of the Editorial Board of the International Journal of Economics and Accounting (IJEA):
Login with your Inderscience username and password:

    Username:        Password:         

Forgotten your password?

Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.

If you still need assistance, please email subs@inderscience.com