The new public accounting system - Romanian local government case study
Supp/2006 , p744..754
Author(s):
Adriana TIRON TUDOR
Alexandra MUTIU
Raluca IOSIVAN
Keywords:
public accounting, local government, accrual base, accountants, IT
Abstract:
Romania adopted the accrual accounting system in the public sector started with 2006 year, for all public entities, at the EU, the International Monetary System, the World Bank, and the European Bank and OECD recommendations. The objectives of our research are to estimate the impact of new accounting system at local government level and the perception of practitioners involved in the transition towards the accrual accounting system. The research covers the Transylvania region including 10 counties. The results of our research are based on the workshops conducted in these counties with practitioners, interviews and questionnaires.
The first overview of the impact of new accounting system at Romanian local government level is the main result of our research.
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