Historical and Cultural Acconting Dimension, References for RomaniaAbstract:Amid the many changes of economic, political, social and cultural nature which influenced the accounting evolution, the objective of this article is to analyze the historical landmarks that have influenced the evolution of accounting in Romania and economic, political influences as their possible implications in accounting. The evolution of accounting in the future is dependent on political and economic developments. The application of International Accounting Standards international will be the future in accounting plan in Romania as well, if the implementation of other political and economic theories could derail this trend. Since 1999, Romania would have to undertake a comprehensive program of training, analysis and consulting on three aspects: accounting, legal and tax. Application of International Financial Reporting Standards should be seen as a strategic direction for entities, a strategy that involves costs budgeting of training staff and joint projects with internal and external specialists in the implementation of IFRS

Morariu Ana, Daucianu (Avram)Mihaela and Petroianu Grazia – Oana

JEL-codes: M20 (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xiii:y:2013:i:2:p:642-647

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