The present research aims to investigate the manner in which the public sector accounting under transition from cash to accrual base can be accompanied by legislative stability and coherence, using the example of Romanian public sector. The importance of a clear and concise change process is one...

This research empirically investigates the extent to which accounting principles and judgments were applied by accounting professionals in Romania, while identifying the current practice. The findings show that accounting professional reasoning is positively associated with the development...

The present dynamics of the economic environment imply the existence of permanent exchange between the world states’ economies. This fact is benefic for and desired by all the participants on the international economic transactions market, but it may also imply some risks. Thus, they must have...

The study proposes an analysis framework of the factors that influence accounting systems, based on Nobes's theory regarding the classification and forming of a hierarchy of accounting systems, and the stakeholders and resources dependence theory, respectively. It tests the theoretical validity...