Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/310499 
Year of Publication: 
2012
Citation: 
[Journal:] Journal of Accounting and Management Information Systems (JAMIS) [ISSN:] 2559-6004 [Volume:] 11 [Issue:] 3 [Year:] 2012 [Pages:] 391-423
Publisher: 
Bucharest University of Economic Studies, Bucharest
Abstract: 
This article offers an image of the consequences that have arisen in the accounting practice in Romania, as a result of frequent changes in Romanian accounting in the recent years. In order to achieve this objective, it was conducted a positive type research by applying a survey among the accounting and consultancy companies in Romania. The results of this study are the following: in the Romanian accounting practice, the fiscal reasoning dominates the economic reasoning in recognizing the economic and financial transactions; the accounting regulations harmonized with the European accounting directives have been favorably received by professional accountants in Romania; Romanian professional accountants are trained to apply the IAS/IFRSs; entities consider that the benefits of implementing the IAS/IFRSs justify the difficulties involved in their application.
Subjects: 
Romanian accountant
Romanian accounting
consultancy companies
IAS/IFRS enforcement
JEL: 
M41
M48
Creative Commons License: 
cc-by Logo
Document Type: 
Article

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