STANDARDIZATION OF CONTEMPORARY ACCOUNTING SYSTEMS IN GLOBALIZATION CONDITIONS

Dorel Mates, Mihaela Stet and Szabo Ioan

Annales Universitatis Apulensis Series Oeconomica, 2006, vol. 1, issue 8, 16

Abstract: Demarches regarding the compatibility between the Romanian accounting system and the system at world level are determined by the new configuration of international economic relations, which are in a general globalization process under the impulse of international capital circulation. The reforms realized at international level at the beginning of 3rd millennium determines for accounting new orientations. Taking in account these evolutions and international trends in Romanian accounting besides the globalization are implemented three specific concepts: normalization, harmonization and accounting convergence.

Keywords: accounting system; globalization; normalization; harmonization and accounting convergence. (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2006
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Persistent link: https://EconPapers.repec.org/RePEc:alu:journl:v:1:y:2006:i:8:p:16

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