文章基本信息

标题：ACCRUAL ACCOUNTING ADOPTION IN THE ROMANIAN PUBLIC SECTOR
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作者：Lector univ.dr. Ileana Cosmina PITULICE
期刊名称：Revista Română de Statistică
印刷版ISSN：1018-046X
电子版ISSN：1844-7694
出版年度：2013
卷号：1
出版社：Romanian National Institute of Statistics
摘要：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 accounting for public sector, this paper aims to analyse through a qualitative research whether accruals implementation in Romanian public sector was fulfi lling its purposes or not. Financial information disclosed through public sector entities’ fi nancial statements make the connection between citizens and state over the last one’s capacity to respond to community’s goals.
关键词：public sector; accrual accounting; preconditions