The role of the accounting in the evolution of the Romaniane economy

Florin COMAN


Accounting has a very important role in offering useful information to the interested users, and they are able to take decisions based on this essential information.

A very important part of the development of Romanian economy is represented by increasing  the quality  of the financial-accounting information. All these, along with increasing the quality of the fiscal statements, by offering multiple services of high rank to diverse trading companies.

With a view to achieving an efficient level of comparability and transparency, the accounting information needs to be detailed and explained properly.




users, financial-accounting information, fiscal statements, comparability, transparency, development

Full Text:



Boulescu Mircea, Ghiţă Marcel, Accounting Survey and Accounting Financial Audit, Pedagogical and Didactic Publishing House, Bucharest, 1999.

Capron Michel, Accounting in View, Humanitas Publishing House, Bucharest, 1994.

Coman Florin, Accounting and Taxation, Economic Publishing House, Bucharest, 2009.

Creţoiu Gheorghe, Bucur Ion, Accountancy, Actami Publishing House, Bucharest, 1994.

Drăgan C.M., The New Accountancy of the Economic Agents, Hercules Publishing House, Bucharest, 1993.

Feleagă Nicolae, Ionaşcu Ion, Financial Accountancy, Economic Publishing House, Bucharest, 1993.

Horomnea Emil, Rusu Georgiana-Alexandra, The Devoted Image – Criterion of Accountancy Performance, “Accountancy, Survey and Audit in Business Review”, October 2009.

Iacob Petru Pântea (coord.), The Financial Accountancy of the Economic Agents from Romania, IntelCredo Publishing House, Deva, 1995.

Mihailciuc Camelia, The Role of Accountancy in Performant Modern Enterprise Organizing, article published in the “Annals of the University of Alba Iulia, Economic Series”, nr. 8/2006.

Ristea Mihai (coord.), Financial Accountancy, Universitary Publishing House, Bucharest, 2005.

Collection “Accountancy, Survey and Business Audit”, 2009-2010, CECCAR.

The Law of accountancy nr. 182/1991, republished in the Official Journal of Romania, Part I nr. 454 of 18 June 2008, with the subsequent modifications and completions.

Order of the Minister of Finances number 3055/2009 for approval of the accounting regulations corresponding to the European directives, The Official Journal nr. 766 and 766 bis of 10.11.2009.

Declaration of the Congress of Accounting Profession in Romania, September 2010.

The Role of Small and Medium Practices in Supplying the Business Consulting for Small and Medium Enterprises, booklet edited by CECCAR and IFAC, April 2010.

“Magazine of Expert Accountant”, 1993.

“Accountancy, Survey and Business Audit Magazine”, 2009.

Copyright (c) 2011 author

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

In order to comply with GDPR, this site does not allow free registration. Please contact us at:

GDPR Policy:

Please read the statement below:
Processing of personal data and free movement of these data

Registering with this site the author agree with the collection, processing and use of his personal data, exclusively within the ASHUES journal.




To crown and encourage research efforts of the authors, at the end of a year of publishing our journal board will award online the best papers by distinctions:

1. Best Original Paper Award -  for the paper that has brought something completely new in the reader's attention (a new concept, a new trend, a new proposal in research, etc.)

2. Excellence Award - for the most cited paper and visualized in the online environment during the year

3. First, Second and Third Award- for the best documented and substantiated papers during the year

4. Special Award - to award PhD students and postdocs for the most well documented and substantiated paper