Study Regarding the Evolution of Accounting Reform in Romania
Author:
Lecturer Adrian Doru BĂGIOI, Ph.D.
JEL:
D72, F53, G15, K33, M16, M41
DOI:
Keywords:
normalization, accounting reform, harmonization, accounting law, legislative changes
Abstract:
The transition to market economy has meant, among other things, a comprehensive reform process of the Romanian accounting. To achieve this objective, both academics and normalizers made intensive efforts, the results of their work being seen today. The reform process has meant a continuous harmonization with European and international standards, thing that determined the modification of specific legislation. Based on these considerations, the author has proposed to develop a research study regarding the developments in the process of normalization in Romania, during the 23 years since the publication of Accounting Law no. 82/1991. To achieve this general objective of the study, the author used both qualitative and quantitative methods, the final results being materialized in determining the number of cumulative changes for each article from the law under research. The obtained results were grouped by type of articles, finally being elaborated their interpretation as well.