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 NEGOTIA - Issue no. 2 / 2009  
         
  Article:   SWOT ANALYSIS OF THE ROMANIAN PUBLIC ACCOUNTING SYSTEM.

Authors:  CRISTINA SILVIA NISTOR.
 
       
         
  Abstract:  As in many other fields, the Romanian public accounting system before and after the adherence to the European Union is characterized by vast change. Under these circumstances, it is mandatory to conduct an organizational assessment through SWOT analysis in order to understand which are the strengths, weaknesses, opportunities and threats of the cash accounting system as a starting point in the public system’s, and subsequently the accounting system’s, process of transition to accrual accounting, adapted of course to the specific of our country. I consider the findings to be useful to all the users within the public accounting system which are thus capable to envision more easily the advantages, difficulties, benefits and shortcomings of the old accounting system against the new accounting system.

Keywords: public accounting system, cash accounting, accrual accounting, SWOT analysis.
 
         
     
         
         
      Back to previous page