haku: @author King, N. / yhteensä: 3
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| Tekijä: | King, N. |
| Otsikko: | Developing accounting and audit in a transition economy: the Romanian experience |
| Lehti: | European Accounting Review
2001 : VOL. 10:1, p. 149-172 |
| Asiasana: | ACCOUNTING DEVELOPMENT AUDITING ECONOMIC CONDITIONS ROMANIA |
| Kieli: | eng |
| Tiivistelmä: | The new Romanian accounting and auditing laws took effect in 1999. This paper investigates and evaluates the phase of development which started in 1996, comparing the outcome of that development with the experience of some other transition economies. Recognizing that the move to the market economy was a primary driver of change, the paper considers the economic and social context of Romania and the potential conflicts arising where the growing importance of the global market, political and international developments influence the shaping of strategy in matters of accounting. The paper concludes that the accounting developments from 1996 avoided some of the pitfalls experienced earlier in other transition economies and also shortened some of the development process. |
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