This research is intended to supplement comparative national studies, which represent a challenge to accounting history for the last decades, explaining the Romanian public accounting practices in their local and time-specific context, taking into question the case of the entities owned by the...

Since we can safely say about Romania that it had to go through a long process of transformation until the European Union member state stage, we can also state that the Romanian public accounting system has suffered multiple changes in order to match the level of the European accounting system,...