Romanian accrual accounting experience in public higher education sector

Tiron Tudor, Adriana and Blidisel, Rodica (2007): Romanian accrual accounting experience in public higher education sector. Published in: Journal of Business Research , Vol. VII, n, (19 September 2007): pp. 121-131.

Abstract

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.

• Item Type: MPRA Paper
• Language: English
• Keywords: Public Sector, Accrual Accounting, Profession
• Subjects: M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M4 - Accounting and Auditing > M41 - Accounting

References

Arnaboldi, M and Azzone, G., “Benchmarking University Activities: An Italian Case Study”, Financial Accountability & Management, Vol. 20, No. 2, Blackwell Publishing Ltd, Oxford, United Kingdom, 2004, 205-220. Barton, A.D., “Public and Private Sector Accounting: The Non-Identical Twins”, Australian Accounting Review, Vol. 9, No. 2., 1999, 75- 89 Bromwich, M. and Lapsley, I., “Decentralization and Management Accounting in Central Government: Recycling Old Idea”, Financial Accountability & Management, Vol. 13, No. 2, 1997, 181–201. Brusca, I. and Condor, V., “Towards the Harmonization of Local Accounting Systems in the International Context”, Financial Accountability & Management, Vol. 18, No. 2, 2002, 139-145 Chan, J.R. Jones and Lüder, K., “Modeling Governmental Accounting Innovations: An Assessment and Future Research Directions”, Research in Governmental and Non-Profit Accounting, Vol. 9, 1996, 1-19. Coy, D. and Pratt, M., “An Insight into Accountability and Politics in Universities: A Case Study”, Accounting, Auditing & Accountability Journal, Vol. 11, No. 5, MCB University Press, 1998, 540-561. Christiaens, J. and Wielemaker, E., “Financial Accounting Reform in Flemish Universities: An Empirical Study of the Implementation”, Financial Accountability& Management, Vol. 19, No. 2, Blackwell Publishing Ltd, Oxford, United Kingdom, 2003, 185-204. Graham, A., “Accrual Budgeting and Accounting”, Financial Management in Canada’s Public Sector, 2003, 3 - 4, available at: www.post.queensu.ca/grahma/SPS82704/SECTIONACCRUALBUDGETINGANDACCOUNTING.doc. Gray, R. and Haslam, J., “External Reporting by UK Universities: An Exploratory Study of Accounting Change”, Financial Accountability & Management, Vol. 6, No. 1, Blackwell Publishing Ltd, Oxford, United Kingdom, 1990, 51-72. Guthrie, J. “Current Developments in Public Sector Accounting and Auditing Standard Setting in Australia”, in Parker, J.L and Guthrie, J., Ed. The Public Sector: Contemporary Reading in Accounting and Auditing. Sydney: Harcourt Brace Jovanovich, 1990 Guthrie, J. “Application of Accrual Accounting in the Australian Public Sector – Rhetoric of Reality?”, Financial Accountability & Management, Vol. 14, No. 1, 1998, 1–19. Hepworth, N. “The European Experience of and Attitudes to the Development of International Accounting Standards”, in Montesinos V. and J.M. Vela (eds.), Innovations in Governmental Accounting (Kluwer Academic Publishers, Dordrecht), 2002 Hodges R. and Mellet H., “Reporting Public Sector Financial Results”, Public Management Review, Vol. 14, No. 1, 2003. Hurduzeu M. and Morariu, V., “Ad-hoc Study no. B-4: Romanian Impact of the Accrual Accounting Introduction”, Phare Project RO 9907-02-01: Impact Studies of Preadhering, Bucharest, 2002, 7-8, available at: http://www.ier.ro/PAIS/PAIS1/RO/StudiuB-4.pdf IFAC PSC, “Government Financial Reporting: Accounting Issues and Practices”’, 2002, (International Federation of Accountants, New York). IFAC PSC, “Handbook of International Public Sector Accounting Pronouncements”, 2003 (International Federation of Accountants, New York). Jaba E. and Grama, A., “Statistical Analysis with SPSS in Windows”, Polirom Publishing House, Bucharest, 2004, 223-224. Jones, R and Pendlebury, M., “Public Sector Accounting” (5th ed.) London: Pitman Publishing, 2002. Jones, S. and N. Puglisi , “The Relevance of AAS 29 to the Australian Public Sector: A Case for Doubt?” ABACUS, Vol. 33, No. 1, 1997, 1-18 Lapsley, I., “Capital Assets Accounting in UK Non-Trading Organizations”, Financial Accountability & Management, Vol. 2, 1986, 273-294 Likierman, A., “Changes to Managerial Decision-taking in U.K. Central Government”, Management Accounting Research, Vol. 11, 2000, 253–61. Lüder, K. and Jones, R., “The Diffusion of Accrual Accounting and Budgeting in European Countries – A Cross-country Analysis”, in Lüder, K., and Jones, R., (eds.), Reforming Governmental Accounting and Budgeting in Europe (Fachverlag Moderne Wirtschafts, Frankfurt am Main) 2003 Mellet, H., “The Role of Resource Accounting in the UK Government’s Quest for Better Accounting”, Accounting and Business Research, Vol. 27, No. 2, 1997, 157-168 Monsen, N., “The Case for Cameral Accounting”, Financial Accountability & Management, Vol. 18, No. 1, 2002, 39–72. MPF, Disposition of Ministry of Public Finance (MPF) no. 1917/2005 – “Methodological standards regarding the organization and accounting guidance of the public entities, of the chart of accounts and of the application instructions” (O.M. no. 1.186/29.12.2005 Romania) 2005 OECD, “Accrual Accounting and Budgeting Practice in Member Countries – Overview”, paper presented at the International Accrual Accounting and Budgeting Symposium in Paris (OECD Public Sector Committee, Paris), 2000 OECD, “Models of Public Budgeting and Accounting Reform”, OECD Journal on Budgeting, Volume 2, Supplement 1, 2002 Pallot, J., “The Nature of Public Assets: A Response to Mautz”, Accounting Horizons, Vol. 4, No. 2, 1990, 79 - 85. Pallot, J., “Elements of a Theoretical Framework for Public Sector Accounting”, Auditing & Accountability Journal, Vol. 1, 1998, 38 - 59. Paulson, G., “Accrual Accounting in the Public Sector: Experiences from the Central Government in Sweden”, Financial Accountability & Management, Vol. 22, No. 1, 2006, 47-62. Pina, V. and Torres, L., “Reshaping Public Sector Accounting: An International Comparative View”, Canadian Journal of Administrative Sciences, Vol. 20, No. 4, 2003, 334-335. Robinson, M., “Accrual Accounting and the Efficiency of the Core Public Sector”’, Financial Accountability & Management, Vol. 14, No. 1, 1998, 21–37. Tiron T.A., “Implementing the accrual accounting in public sector – east European countries experience”, Studia Oeconomica, nr. 2, 2006, 54-69 Tiron T.A. and Mutiu A., “Cash versus accrual accounting in public sector”, Studia Oeconomica, nr. 1, 2006, 36-51 Venieris G. and Cohen, S., “Accounting Reform in Greek Universities: a Slow Moving Process”, Financial Accountability & Management, Vol. 20, No. 2, 2004, 183-204.