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- W1556476751 abstract "The present research aims to investigate the manner in which the public sector accounting under transition from cash to accrual base can be accompa nied by legislative stability and coherence, using the example of Romanian public sector. The importance of a clear and concise change process is one of the reasons for the research of this issue. Another rea son was the lack of similar studies. The present st udy covers aspects that were not dealt with by the specialized literature and whose relevance for the European, m ainly East European, public sector is highly significant. By advancing and testing five hypotheses where bui ld up the conclusion about the selected research subject. The general and punctual topics that have a signif icant impact on the outlining of the accounting system ty pical for the Romanian public institutions were ide ntified among the many normative documents of the period. It appears as a novelty the using of content analysi s in the topic of interdependence between the development of the legislative system and the transition proc ess from cash to accrual accounting system in the publi c sector. The impact of the research findings may b e broadened to encompass other sectors as well, thus providing a general outline of the trend followed b y the Romanian legislative framework ." @default.
- W1556476751 created "2016-06-24" @default.
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- W1556476751 date "2012-01-01" @default.
- W1556476751 modified "2023-09-24" @default.
- W1556476751 title "The Way of Public Institutions to Accrual Accounting - case study Romania" @default.
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