Fighting Corruption Generated By Accounting. Case Study Romania

Gheorghe Zaman and Luminița Ionescu ()
Additional contact information
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
References: View complete reference list from CitEc
Citations: View citations in EconPapers (4)

Downloads: (external link)
ftp://www.eadr.ro/RePEc/cys/ecocyb_pdf/ecocyb2_2016p247-261.pdf

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:cys:ecocyb:v:50:y:2016:i:2:p:247-261

Access Statistics for this article

ECONOMIC COMPUTATION AND ECONOMIC CYBERNETICS STUDIES AND RESEARCH is currently edited by Gheorghe RUXANDA

More articles in ECONOMIC COMPUTATION AND ECONOMIC CYBERNETICS STUDIES AND RESEARCH from Faculty of Economic Cybernetics, Statistics and Informatics Contact information at EDIRC.
Bibliographic data for series maintained by Corina Saman ().