Tudor, Adriana Tiron; Nistor, Cristina; Carstea, Andreea - In: EuroEconomica (2012) 2(31), pp. 57-74
The present research aims to investigate the manner in which the public sector accounting under transition from cash to accrual base can be accompanied by legislative stability and coherence, using the example of Romanian public sector. The importance of a clear and concise change process is one...