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Fighting Corruption Generated By Accounting. Case Study Romania

Gheorghe Zaman () and Luminița Ionescu ()
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Luminița Ionescu: Spiru Haret University of Bucharest

ECONOMIC COMPUTATION AND ECONOMIC CYBERNETICS STUDIES AND RESEARCH, 2016, vol. 50, issue 2, 247-261

Abstract: In the last decades, corruption has become a global problem affecting each country in a different way. In Romania, corruption has a different structure, there are many small corrupt companies and a few big corrupt companies, but the European regulation has a positive impact on reducing corruption on the national level. Nowadays, corruption has become a part of our society. Accounting techniques are important as an efficient instrument for fighting corruption and new information systems improved the financial reporting. In our opinion, it is important to prevent corruption and identify the best accounting techniques to detect and to reduce the effects of corruption.

Keywords: financial crime; corruption; government; fraud; accounting. (search for similar items in EconPapers)
JEL-codes: C61 D72 H11 H26 K14 (search for similar items in EconPapers)
Date: 2016
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