The Role of International Accounting Systems in Economic Development

Þogoe Greti Daniela (), Avram Costin Daniel () and Jorj Mircea ()
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Þogoe Greti Daniela: Faculty of Economic and Business Administration
Avram Costin Daniel: Faculty of Economic and Business Administration
Jorj Mircea: Faculty of Law University of Bucharest

Ovidius University Annals, Economic Sciences Series, 2014, vol. XIV, issue 1, 754-758

Abstract: The research area of work is the accounting systems addressed both globally and at national and European level, in terms of characteristics and internal events in order to highlight their differences. This paper aims to carry out a comparison between the two accounting systems, international accounting, the continental and the Anglo-Saxon from the global context in which it manifests two systems, aiming at both global perspective and national and European aspects that define them. During its work addressed a number of different concepts, regulations and practices in an interpretive manner, adopting a neutral point of view, and critique through a particular and personal perspective. The methodology is based on the research aspect descriptive research - conceptual, analyzing the views of various researchers, foreign novel, in terms of scientific knowledge in the field, observing the coordinates on which addressed accounting systems, international and national.

Keywords: continental system; anglo-saxon system; accounting practices; accounting policies; accounting regulations. (search for similar items in EconPapers)
JEL-codes: M41 M48 (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xiv:y:2014:i:1:p:754-758

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