The STUDIA UNIVERSITATIS BABEŞ-BOLYAI issue article summary

The summary of the selected article appears at the bottom of the page. In order to get back to the contents of the issue this article belongs to you have to access the link from the title. In order to see all the articles of the archive which have as author/co-author one of the authors mentioned below, you have to access the link from the author's name.

  
       
         
    STUDIA OECONOMICA - Issue no. 2 / 2009  
         
  Article:   THE EFFECT OF TRANSITING FROM CASH ACCOUNTING TO ACCRUAL ACCOUNTING ON PERFORMANCE IN THE PUBLIC SECTOR.

Authors:  ADELA DEACONU, CRISTINA SILVIA NISTOR, CRINA IOANA FILIP. 		 
       
         
  Abstract:   The study of Romanian public accounting system starts from the following hypothesis: the organization performance – including the one of public institutions – could be shown in the financial statements, respectively performance is highly brought forward through shifting from cash accounting to accrual accounting by offering more benefits compared to the existing situation before there form. We tested the second hypothesis in two stages. Firstly, by analyzing the literature, we identified and rated the benefits that accrual accounting offers compared to cash accounting. Secondly, we transformed these benefits into themes and categories in the case of a content analysis of the Romanian financial statements before and after reform. By applying certain economic analysis procedures we confirmed our hypothesis that accrual accounting is superior to cash accounting.

JEL Classification: M 40, M 41, P 20

Keywords: financial statements, managerial reform, public sector, content analysis 		 
         
     
         
         
      Back to previous page