Considerations about the Normalization of National Accounting

Neculai Tabara () and Mihaela Ungureanu ()
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Neculai Tabara: Faculty of Economics and Business Administration, “Alexandru Ioan Cuza” University, Iasi
Mihaela Ungureanu: Faculty of Economics and Business Administration, “Alexandru Ioan Cuza” University, Iasi

EuroEconomica, 2012, issue 2(31), 51-56

Abstract: A country's economy becomes more complex, by emphasizing the interdependences of its structural. National accounting represents a tool for aggregating the information provided by accounting firms and other systems and providing data about the development of national economy. The twentieth century was the period of maximum development, marked by leading figures from economics and accounting. So far there have been developed five major systems of national accounts in the context of accounting harmonization and normalization. It remains current the debate between national and private accounting, a way of mediation being to establish new international accounting standards (IAS/IFRS).

Keywords: national accounting; system of national accounts; harmonization; normalization (search for similar items in EconPapers)
Date: 2012
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