Journal of Accounting and Management Information Systems (JAMIS)

Romanian accounting reform: orientation or confusion?

11-12/2005 ,   p132..138

Oana Georgiana MANOLE

Keywords:   romanian accounting reform, accounting information, accounting techniques.

Nowadays factors of finance and economies evolutiones ask for a common accounting language and for the assurance of the compatibility offered by the accounting information. Accounting techniques, the institutions and the accounting concepts could be imported and exported from one country to others. Romania had to close an accounting system fit with the new politic changes. But every accounting system, no matter how performant it is, it can always be improved. The confusion appears just because there are a lot of options.To establish the efficiency of a choice is quite the effect of the choice. During the translation from one system to another more performant that could be compatible in a globalization, a coherent link should be assured in the conceptual framework which will be build and applied.