SWOT ANALYSIS OF THE ROMANIAN PUBLIC ACCOUNTING SYSTEM

Cristina Silvia Nistor ()
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Cristina Silvia Nistor: Department of Accounting, Faculty of Economics and Business Administration, Babes-Bolyai University, Cluj-Napoca, Romania

JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, 2009

Abstract: As in many other fields, the Romanian public accounting system before and after the adherence to the European Union is characterized by vast change. Under these circumstances, it is mandatory to conduct an organizational assessment through SWOT analysis in order to understand which are the strengths, weaknesses, opportunities and threats of the cash accounting system as a starting point in the public system’s, and subsequently the accounting system’s, process of transition to accrual accounting, adapted of course to the specific of our country. I consider the findings to be useful to all the users within the public accounting system which are thus capable to envision more easily the advantages, difficulties, benefits and shortcomings of the old accounting system against the new accounting system.

Keywords: public accounting system; cash accounting; accrual accounting; SWOT analysis (search for similar items in EconPapers)
JEL-codes: H83 (search for similar items in EconPapers)
Date: 2009
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http://tbs.ubbcluj.ro/RePEc/bbn/journl/2009_2_7_Nistor.pdf Revised version, 2009 (application/pdf)

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