The purpose of this paper is to present experiences from the use of accrual accounting information in the public higher education sector in Romania and, thus, to contribute to our understanding of the prospects for using that kind of accounting in public organizations
In a democratic state, citizens expect that those currently in power be obliged to justify the way t...
This paper work is making a comparison between current accounting system and cash and accrual accoun...
This paper briefly outlines the actual situation of accounting reform of public finance. Nowadays, m...
The purpose of this paper is to present experiences from the use of accrual accounting information i...
The purpose of this paper is to present experiences from the use of accrual accounting information i...
The purpose of this paper is to present experiences from the use of accrual accounting information i...
From a long time, accounting for public entities has been on a cash basis, with no change until the ...
From a long time, accounting for public entities has been on a cash basis, with no change until the ...
<p>This research is intended to supplement comparative national studies, which represent a challenge...
The present research aims to investigate the manner in which the public sector accounting under tran...
The scientific approach pinpointed in this paper aims at outlining the serious changes that have occ...
Having a longitudinal approach of the Romanian public accounting system’s evolution, this historical...
The introduction of accrual accounting in the public sector has been one of the main business-like d...
Having a longitudinal approach of the Romanian public accounting system’s evolution, this historical...
Public sector entities’ aim is to provide services to their citizens. They operate in a specific env...
In a democratic state, citizens expect that those currently in power be obliged to justify the way t...
This paper work is making a comparison between current accounting system and cash and accrual accoun...
This paper briefly outlines the actual situation of accounting reform of public finance. Nowadays, m...
The purpose of this paper is to present experiences from the use of accrual accounting information i...
The purpose of this paper is to present experiences from the use of accrual accounting information i...
The purpose of this paper is to present experiences from the use of accrual accounting information i...
From a long time, accounting for public entities has been on a cash basis, with no change until the ...
From a long time, accounting for public entities has been on a cash basis, with no change until the ...
<p>This research is intended to supplement comparative national studies, which represent a challenge...
The present research aims to investigate the manner in which the public sector accounting under tran...
The scientific approach pinpointed in this paper aims at outlining the serious changes that have occ...
Having a longitudinal approach of the Romanian public accounting system’s evolution, this historical...
The introduction of accrual accounting in the public sector has been one of the main business-like d...
Having a longitudinal approach of the Romanian public accounting system’s evolution, this historical...
Public sector entities’ aim is to provide services to their citizens. They operate in a specific env...
In a democratic state, citizens expect that those currently in power be obliged to justify the way t...
This paper work is making a comparison between current accounting system and cash and accrual accoun...
This paper briefly outlines the actual situation of accounting reform of public finance. Nowadays, m...