The European Funding In The Romanian Agriculture And The Need Of A Specific Accounting "

Ramona Lapteș () and Adriana Florina Popa ()
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Ramona Lapteș: Faculty of Economic Sciences Transylvania University Brasov, Romania "
Adriana Florina Popa: Faculty of Accounting and Information Systems Academy of Economic Studies Bucharest, Romania "

Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), 2011, vol. 58, 25-37

Abstract: The Romanian acceptance in the European Union space provided an ample opportunity for re- consideration to the agricultural sector, which has its pillars on the European funding. It is a context that should be exploited to the maximum rates due to the fact that, nowadays, worldwide, the idea that the most profound crisis that humankind will experience in the following period is the food crisis is more frequently launched. Nevertheless, the procedure of accessing the European funds involves cer- tain requirements and it is based on the principle of co-funding. Through this study, we intended to analyze the degree in which the structural funds destined to finance the Romanian agriculture were accessed during 2008-2010, on one hand, and to understand and discuss the need of developing an accounting specific to the informational requirements imposed by the current context of funding the agriculture at the European and national level, on the other hand. "

Keywords: agriculture; Romania; SAPARD funds; structural funds; accounting (search for similar items in EconPapers)
JEL-codes: M (search for similar items in EconPapers)
Date: 2011
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