The Recent Romanian Accounting Reforms : Another Case of Cultural Intrusion ?
نویسنده
چکیده
This paper explores the recent Ministerial Order (403/1999) on accounting regulation in Romania. This Order has been issued following advice from a team from the Institute of Chartered Accountants of Scotland, financed by the British Know How Fund. The paper sets the Order in the context of existing French-inspired accounting legislation and suggests that the attempt to introduce the more Anglo-Saxon oriented approach of the IASC into that legislative framework poses considerable problems for the development of Romania’s accounting system. The Recent Romanian Accounting Reforms: Another Case of Cultural Intrusion?
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