The Romanian Accounting Information under the Pressure of Providers and Users

Dumitru Cotleţ and Ovidiu Megan
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Dumitru Cotleţ: West University of Timişoara, Romania
Ovidiu Megan: West University of Timişoara, Romania

Annals of the University of Petrosani, Economics, 2007, vol. 7, 83-92

Abstract: In Romania of our days financial accounting and taxation accounting are not the same. They have different objectives, are subject to different rules and serve different purposes. Financial accounting involves the preparation of information for the purpose of decision-makers while the taxation accounting’s main purpose is to raise revenue, being an excellent instrument of government economic and social policy. The aim of our study is to research accounting literature and practical experience of Timis county companies to gain an inside into the basis and form of this divergence and to the main creative accounting techniques, as results of this divergence. For the achievement of the proposed objectives the authors based their opinion on a research study by questionnaire realized at county level.

Keywords: financial accounting; tax accounting; creative accounting; EU Directives; IFRS (search for similar items in EconPapers)
Date: 2007
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