메뉴 건너뛰기




Volumn 10, Issue 1, 2001, Pages 149-171

Developing accounting and audit in a transition economy: the Romanian experience

Author keywords

[No Author keywords available]

Indexed keywords


EID: 8744270502     PISSN: 09638180     EISSN: 14684497     Source Type: Journal    
DOI: 10.1080/09638180122711     Document Type: Article
Times cited : (42)

References (38)
  • 1
    • 84866376218 scopus 로고
    • Accounting in transition in the transitional economy
    • Bailey, D., 1995. Accounting in transition in the transitional economy. European Accounting Review, 4 (4): 595–623.
    • (1995) European Accounting Review , vol.4 , Issue.4 , pp. 595-623
    • Bailey, D.1
  • 2
    • 17844368750 scopus 로고    scopus 로고
    • Eastern Europe: overview
    • Alexander D., Archer S., (eds), 3rd edn., London: Harcourt Brace & Co, In, Edited by
    • Bailey, D., 1998. “ Eastern Europe: overview ”. In European Accounting Guide, 3rd edn., Edited by: Alexander, D., and Archer, S., 1456–1463London: Harcourt Brace & Co.
    • (1998) European Accounting Guide , pp. 1456-1463
    • Bailey, D.1
  • 3
    • 85045022502 scopus 로고
    • Hungary
    • Alexander D., Archer S., (eds), 1st edn., London: Academic Press, In, Edited by
    • Borda, M., 1992. “ Hungary ”. In European Accounting Guide, 1st edn., Edited by: Alexander, D., and Archer, S., London: Academic Press.
    • (1992) European Accounting Guide
    • Borda, M.1
  • 4
    • 84863510953 scopus 로고    scopus 로고
    • Hungary
    • Alexander D., Archer S., (eds), 3rd edn., London: Harcourt Brace & Co, In, Edited by
    • Borda, M., 1998. “ Hungary ”. In European Accounting Guide, 3rd edn., Edited by: Alexander, D., and Archer, S., 1496–1546. London: Harcourt Brace & Co.
    • (1998) European Accounting Guide , pp. 1496-1546
    • Borda, M.1
  • 5
    • 3843140661 scopus 로고
    • Pressures and con icts in moving towards harmonization of accounting practice: the Hungarian experience
    • Boross, Z., Clarkson, A. H., Fraser, M., and Weetman, P., 1995. Pressures and con icts in moving towards harmonization of accounting practice: the Hungarian experience. European Accounting Review, 4 (4): 713–737.
    • (1995) European Accounting Review , vol.4 , Issue.4 , pp. 713-737
    • Boross, Z.1    Clarkson, A.H.2    Fraser, M.3    Weetman, P.4
  • 6
    • 4644315983 scopus 로고    scopus 로고
    • Privatisation and strategic fit: evidence from Rumania
    • Summer, and
    • Brouthers, K. D., and Arens, P., 1999. Privatisation and strategic fit: evidence from Rumania. Business Strategy Review, 10 (2) Summer: 53–59.
    • (1999) Business Strategy Review , vol.10 , Issue.2 , pp. 53-59
    • Brouthers, K.D.1    Arens, P.2
  • 7
    • 85044982902 scopus 로고    scopus 로고
    • Romania bites the bullet on reform
    • March
    • Central European. 1997. Romania bites the bullet on reform. Central European, 7 (3) March: 5
    • (1997) Central European , vol.7 , Issue.3 , pp. 5
  • 8
    • 85045023031 scopus 로고    scopus 로고
    • lsquo;EIU forecasts: Eastern Europe: 1999–2003
    • 16 June
    • Country Monitor. 1999. lsquo;EIU forecasts: Eastern Europe: 1999–2003. Country Monitor, 7 (24) 16 June: 7
    • (1999) Country Monitor , vol.7 , Issue.24 , pp. 7
  • 9
    • 85045023172 scopus 로고    scopus 로고
    • Business outlook: Romania
    • 20 January
    • Crossborder Monitor. 1999. Business outlook: Romania. Crossborder Monitor, 7 (3) 20 January: 5
    • (1999) Crossborder Monitor , vol.7 , Issue.3 , pp. 5
  • 10
    • 85044994928 scopus 로고    scopus 로고
    • Setting a good example: the Romanians are adopting a model approach to International Accounting Standards
    • October
    • Damant, D., 1999. Setting a good example: the Romanians are adopting a model approach to International Accounting Standards. Accountancy International, 66 October
    • (1999) Accountancy International , vol.66
    • Damant, D.1
  • 12
    • 85044987993 scopus 로고    scopus 로고
    • Tale of two countrie'
    • September, and
    • Davidson, H., and Willard, A., 1997. Tale of two countrie'. Central European, 7 (8) September: 20–26.
    • (1997) Central European , vol.7 , Issue.8 , pp. 20-26
    • Davidson, H.1    Willard, A.2
  • 13
    • 3843095561 scopus 로고    scopus 로고
    • London: DID, DID, ed
    • Department for International Development, ed. 1999. Romania: Country Strategy Paper, London: DID. DID
    • (1999) Romania: Country Strategy Paper
  • 14
    • 84937187354 scopus 로고    scopus 로고
    • Protecting the rights of the child in Romania: children's rights perspectives on Romania's 1997 child care reform'
    • July
    • Dickens, J., 1999. Protecting the rights of the child in Romania: children's rights perspectives on Romania's 1997 child care reform'. European Journal of Social Work, 2 (2) July: 139–150.
    • (1999) European Journal of Social Work , vol.2 , Issue.2 , pp. 139-150
    • Dickens, J.1
  • 15
    • 79957806542 scopus 로고    scopus 로고
    • Romania
    • September
    • Dimofte, C., 1998. Romania. Institutional Investor, 32 (9) September: R1–R2.
    • (1998) Institutional Investor , vol.32 , Issue.9 , pp. R1-R2
    • Dimofte, C.1
  • 16
    • 85044995882 scopus 로고    scopus 로고
    • The Czech Republic
    • Alexander D., Archer S., (eds), 3rd edn, London: Harcourt Brace & Co, In, Edited by
    • Dolezal, J., 1998. “ The Czech Republic ”. In European Accounting Guide, 3rd edn, Edited by: Alexander, D., and Archer, S., 1476–1496. London: Harcourt Brace & Co.
    • (1998) European Accounting Guide , pp. 1476-1496
    • Dolezal, J.1
  • 17
    • 8744298634 scopus 로고
    • The restructuring of the system of accounting in Romania during the period of transition to the market economy
    • Dutia, T., 1995. The restructuring of the system of accounting in Romania during the period of transition to the market economy. European Accounting Review, 4 (4): 739–748.
    • (1995) European Accounting Review , vol.4 , Issue.4 , pp. 739-748
    • Dutia, T.1
  • 19
    • 84877062550 scopus 로고    scopus 로고
    • Sisteme contabile comparate
    • Comparative systems of accounting]
    • Feleaga, N., 1999. Sisteme contabile comparate. Editura Economica Bucuresti,: 333–339. [‘Comparative systems of accounting]
    • (1999) Editura Economica Bucuresti , pp. 333-339
    • Feleaga, N.1
  • 20
    • 85045003541 scopus 로고
    • Contabilitate financialciara'
    • Financial accounting], and
    • Feleaga, N., and Ionascu, I., 1993. Contabilitate financialciara'. Editura Economica Bucuresti, Vol. 1: 648 [‘Financial accounting]
    • (1993) Editura Economica Bucuresti , vol.1 , pp. 648
    • Feleaga, N.1    Ionascu, I.2
  • 21
    • 85044999926 scopus 로고    scopus 로고
    • IMF restarts talks with new government
    • 24 January
    • Finance East Europe. 1997. IMF restarts talks with new government. Finance East Europe, 7 (2) 24 January: 16–18.
    • (1997) Finance East Europe , vol.7 , Issue.2 , pp. 16-18
  • 22
    • 33645164625 scopus 로고    scopus 로고
    • The Central European need for management training and advisory service'
    • Spring, and
    • Gatian, A. W., and Gilbert, K. C., 1996. The Central European need for management training and advisory service'. Multinational Business Review, 4 (1) Spring: 69–76.
    • (1996) Multinational Business Review , vol.4 , Issue.1 , pp. 69-76
    • Gatian, A.W.1    Gilbert, K.C.2
  • 24
    • 84863516104 scopus 로고    scopus 로고
    • Poland
    • Alexander D., Archer S., (eds), 3rd edn., London: Harcourt Brace & Co, and, In, Edited by
    • Jaruga, A., and Bailey, D., 1998. “ Poland ”. In European Accounting Guide, 3rd edn., Edited by: Alexander, D., and Archer, S., London: Harcourt Brace & Co.
    • (1998) European Accounting Guide
    • Jaruga, A.1    Bailey, D.2
  • 25
    • 0011782890 scopus 로고    scopus 로고
    • The origin and evolution of charts of accounts in Poland
    • Jaruga, A., and Szychta, A., 1997. The origin and evolution of charts of accounts in Poland. European Accounting Review, 6 (3): 509–526.
    • (1997) European Accounting Review , vol.6 , Issue.3 , pp. 509-526
    • Jaruga, A.1    Szychta, A.2
  • 26
    • 85044987566 scopus 로고    scopus 로고
    • On the road to reform
    • June
    • Jones, C., 1999. On the road to reform. Banker, 149 (880) June: 47–49.
    • (1999) Banker , vol.149 , Issue.880 , pp. 47-49
    • Jones, C.1
  • 27
    • 0038765927 scopus 로고    scopus 로고
    • The impact of accounting regulation on financialcial reporting in Poland
    • Garrod N., McLeay S., (eds), London: Routledge, and, In, Edited by
    • Krzywda, D., Bailey, D., and Schroeder, M., 1996. “ The impact of accounting regulation on financialcial reporting in Poland ”. In Accounting in Transition, Edited by: Garrod, N., and McLeay, S., 61–92. London: Routledge.
    • (1996) Accounting in Transition , pp. 61-92
    • Krzywda, D.1    Bailey, D.2    Schroeder, M.3
  • 28
    • 3843084125 scopus 로고    scopus 로고
    • The development of the role of the statutory audit in the transitional Polish economy
    • Krzywda, D., Bailey, D., and Schroeder, M., 1998. The development of the role of the statutory audit in the transitional Polish economy. European Accounting Review, 7 (3): 407–440.
    • (1998) European Accounting Review , vol.7 , Issue.3 , pp. 407-440
    • Krzywda, D.1    Bailey, D.2    Schroeder, M.3
  • 29
    • 0030500605 scopus 로고    scopus 로고
    • The regional dimension of transition in Central and East European countrie'
    • September/October
    • Petrakos, G. C., 1996. The regional dimension of transition in Central and East European countrie'. Eastern European Economics, 34 (5) September/October: 5–38.
    • (1996) Eastern European Economics , vol.34 , Issue.5 , pp. 5-38
    • Petrakos, G.C.1
  • 30
    • 85044995830 scopus 로고    scopus 로고
    • Preparing Romania's accession to the European Union
    • Prisacaru, G., 1996. Preparing Romania's accession to the European Union. European Business Journal, 8 (3): 44–57.
    • (1996) European Business Journal , vol.8 , Issue.3 , pp. 44-57
    • Prisacaru, G.1
  • 31
    • 84858818762 scopus 로고
    • The evolution of the Romanian and Russian accounting charts after the collapse of the communist system
    • Richard, J., 1995. The evolution of the Romanian and Russian accounting charts after the collapse of the communist system. European Accounting Review, 4 (2): 305–332.
    • (1995) European Accounting Review , vol.4 , Issue.2 , pp. 305-332
    • Richard, J.1
  • 36
    • 0040145828 scopus 로고    scopus 로고
    • Developments and outlook of the European countries in transition
    • Spring, and
    • Simos, E. O., and Triantis, J. E., 1998. Developments and outlook of the European countries in transition. Journal of Business Forecasting Methods and Systems, 17 (1) Spring: 32–36.
    • (1998) Journal of Business Forecasting Methods and Systems , vol.17 , Issue.1 , pp. 32-36
    • Simos, E.O.1    Triantis, J.E.2
  • 37
    • 84986090496 scopus 로고    scopus 로고
    • The development of the role of the audit in the Czech Republic
    • Sucher, P., and Zelenka, I., 1998. The development of the role of the audit in the Czech Republic. European Accounting Review, 7 (4): 723–751.
    • (1998) European Accounting Review , vol.7 , Issue.4 , pp. 723-751
    • Sucher, P.1    Zelenka, I.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.