The transition from cash to accrual accounting is said to change a government's perception of its budget quite … fundamentally. Although an exorbitant number of governments have reformed the mode of accounting at high costs in past years … accounting reform based on econometric analyses seems to be emerging. …

challenges is to create a sustainable pension system while simultaneously providing adequate pension benefits for current and … more difficult to maintain sustainability. Romania stands out from other economies, based on macroeconomic indicators, as …

Accounting profession is traditional profession and accounting rules and principles have been established and are the … innovations are not bypassing the accounting profession either. Challenges for the accounting profession are reflected in the need … accounting rules and principles. The aim of this paper is to analyze and systematize the key challenges that digitalization …

capital mobility as part of a strategic behavior that trades off cooperation benefits versus competitive gains. In this paper …

Many governments have replaced traditional cash-based accounting with some form of accrual-based accounting system …. However, empirical evidence on the effects of the public accounting system on fiscal policy is scarce. Following rules by the … federal states, municipalities in Germany have adopted accrualbased accounting systems gradually. By exploiting variations …