ACCRUAL ACCOUNTING ADOPTION IN THE ROMANIAN PUBLIC SECTOR
In Romania the development of public sector accounting was initiated in 2002, and enlarged for all public sector entities in 2005, but the transition is a static process although there are many issues that should be changed. Based on Hepworth’s (2003) preconditions of success in adoption accrual acc...
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| Format: | Article |
| Language: | English |
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Romanian National Institute of Statistics
2013-02-01
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| Series: | Revista Română de Statistică |
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| Online Access: | http://www.revistadestatistica.ro/Articole/2013/RRS_01_2013_a4_en.pdf |