The purpose of this paper is to present experiences from the use of accrual accounting information in the public higher education sector in Romania and, thus, to contribute to our understanding of the prospects for using that kind of accounting in public organizations.

The purpose of this paper is to present experiences from the use of accrual accounting information in the public higher education sector in Romania and, thus, to contribute to our understanding of the prospects for using that kind of accounting in public organizations.

The concept of transparency has increasingly attracted the attention of academic, political and business areas. Many studies have demonstrated the need for adopting this corporate governance principle also in the public sector, a phenomenon that has become widespread at international level. The...