Risks of taking over some models without considering them in depth
Author:
Univ. Prof., PhD. Gheorghe POPESCU, PhD. Cristina-Raluca POPESCU
JEL:
DOI:
Keywords:
\N
Abstract:
Taking "undigested" Anglo-Saxon models of American origin in Romanian accounting system - sometimes harmonized, sometimes conform, but never identical to the model - induce inherent gaps in accounting theory, especially in chaotic practice of permanent changes.