The purpose of this paper is to present experiences from the use of accrual accounting information in the public higher education sector in Romania and, thus, to contribute to our understanding of the prospects for using that kind of accounting in public organizations.

This paper purpose is to analyze how are respected the disclosure requirements under OECD Corporate Governance Principles and also under the 24 International Accounting Standard about reporting related party transactions in some East European countries, knowing that a strong disclosure regime...

The purpose of this paper is to present experiences from the use of accrual accounting information in the public higher education sector in Romania and, thus, to contribute to our understanding of the prospects for using that kind of accounting in public organizations.

Over the past decade, Romania's political, economic and social life where subordinated to one major objective: the transition from the pre-1990 centrally planned economic system to a market economy in the context of EU enlargement. The effective conduct of business is an issue of general...

Integration of each state into the world economic flows requires certain adjustments in different fields of economic life. One of the fields where coordination and harmony are necessary is the field of financial reporting. The worldwide financial community recognizes the need for one set of...

The purpose of this paper is to analyze the recent research litarature regarding public sector inter-institutional combinations. Based upon a sample of 51 articles published in 2010-2013 in four databases (Science Direct, Springer Link, Wiley Online Library and Sage), this study summarizes and...

This paper addresses to accounting researchers and proposes the use of abductive research strategy to improve the quality of accounting research outcomes. We argue that abductive reasoning has developed as a typical research method in all fields of interpretive studies but is still unrecognized...

The concept of transparency has increasingly attracted the attention of academic, political and business areas. Many studies have demonstrated the need for adopting this corporate governance principle also in the public sector, a phenomenon that has become widespread at international level. The...

In the context of New Public Management (NPM) and good governance, in the last decade the Romanian public health system has undergone a reform process. One of its consequences is the wave of public hospitals amalgamations that have occurred especially since the adoption of the new health law....

This paper investigates the European accounting history from the Romanian, Cluj perspective. Accounting has several origins. This can be shown in the roots of accounting. One of the roles of the accounting historian community is to encourage the research of the founding fathers of accounting in...