QUELQUES PROPOS SUR LA REFORME COMPTABLE. LE CAS DE LA ROUMANIE

Feleaga Niculae (), Feleaga Liliana (), Sandu Raluca () and Avram Viorel ()
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Feleaga Niculae: Academia de Studii Economice din Bucuresti, Facultatea de Contabilitate si Informatica de gestiune
Feleaga Liliana: Academia de Studii Economice din Bucuresti, Facultatea de Contabilitate si Informatica de gestiune
Sandu Raluca: Academia de Studii Economice din Bucuresti, Facultatea de Contabilitate si Informatica de gestiune
Avram Viorel: Academia de Studii Economice din Bucuresti, Facultatea de Contabilitate si Informatica de gestiune

Annals of Faculty of Economics, 2009, vol. 3, issue 1, 954-959

Abstract: Accounting appears to develop in different ways, depending on the context and its specific needs, based essentially on the Darwinian principle : the useful accounting survived (Alexander, Nobes, 2001). Our research is basically a discussion of this positi

Keywords: l’européanisation de la comptabilité; réforme d’ordre quantitatif; convergences comptables internationales (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2009
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