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首页> 外文期刊>Acta Universitatis Danubius. Oeconomica >Public vs. Banking Sector Accounting - How Far Is Romania from International Referential?
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Public vs. Banking Sector Accounting - How Far Is Romania from International Referential?

机译：公共部门与银行部门会计-罗马尼亚与国际参考之间的距离有多远？

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摘要

The purpose of our paper is to identify the level of accounting harmonization in Romania for both public and banking sector with international referential (IPSAS and IFRS) focusing on financial reporting requirements, by providing both vertical and horizontal analysis beginning with the year 2001 up to present. Unlike prior studies conducted on the same topic, which measure the general accounting harmonization for private sector, our paper is focused on specific economic fields – public vs. banking sector – thus providing a different approach of accounting harmonization. The research methodology used for achieving our goal was based on both static and dynamic analysis of the degree of similarity and dissimilitude between national and international accounting frameworks, by using appropriate statistical tools (e.g. Euclidian distance, Jaccard and Spearman coefficients). Our results reveal continuous improvements in accounting regulations in both sectors along time, but banking sector was always much closer to international standards than the public one. Considering the controversies between cash and accrual basis accounting which affected harmonization in public sector, as well as the latest challenges for banking sector due to IFRS adoption, we appreciate the overview image of accounting development in Romania provided by our empirical results as valuable for a wide range of users: academics, researchers, practitioners for both public and banking sector.
机译：本文的目的是通过从2001年至今的垂直和水平分析来确定罗马尼亚在公共和银行部门的会计协调水平以及国际参考（IPSAS和IFRS）的侧重于财务报告的要求。 。与以前针对同一主题进行的研究（该研究测量私营部门的一般会计协调）不同，我们的论文侧重于特定经济领域（公共部门与银行部门），因此提供了一种不同的会计协调方法。用于实现我们目标的研究方法是基于静态和动态分析，通过使用适当的统计工具（例如欧几里得距离，雅卡德和斯皮尔曼系数）对国家和国际会计框架之间的相似度和不相似度进行分析。我们的结果表明，随着时间的推移，这两个部门的会计法规都在不断改进，但是银行部门始终比国际标准更接近国际标准。考虑到现金和权责发生制会计之间的争议影响了公共部门的协调，以及由于采用国际财务报告准则而给银行业带来的最新挑战，因此，我们赞赏罗马尼亚的实证结果为我们提供了罗马尼亚会计发展的概貌，这对广泛的应用具有重要意义。用户范围：公共和银行部门的学者，研究人员，从业人员。

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