TY  - CHAP
AB  - Purpose The Republic of Moldova is a small country between Romania and Ukraine, which for more than 20 years since its independence, is still experiencing a painful process of economic and institutional reforms. The chapter provides, against a review of literature and national regulations, an analysis and possible perspectives of accounting harmonization processes in relation to historical and cultural preconditions.Approach/methodology Based on content analysis of national regulations and economic conditions in the Republic of Moldova, with the support of a literature review.Findings Our findings demonstrate that some features related to mentality, which have been formed as a result of long term political and cultural closeness and negation of individualistic and independent thinking values, are determining many contemporaneous changes in all spheres, including accounting.Originality/scientific value There are very few publications about accounting processes in the Republic of Moldova. It is important to analyze the case of the Republic of Moldova in the context of accounting transformation in post-Soviet countries, as almost all of them have similar historical and cultural implications. The research results may be useful for further studies about accounting evolution in post-communist states and also in the Republic of Moldova itself.
VL  - 13
SN  - 978-1-78190-939-3, 978-1-78190-938-6/1479-3563
DO  - 10.1108/S1479-3563(2013)0000013010
UR  - https://doi.org/10.1108/S1479-3563(2013)0000013010
AU  - Alexander David
AU  - Ghedrovici Olesea
PY  - 2013
Y1  - 2013/01/01
TI  - Evolution of accounting in moldova: Some reflections about the importance of historical and cultural factors
T2  - Accounting in Central and Eastern Europe
T3  - Research in Accounting in Emerging Economies
PB  - Emerald Group Publishing Limited
SP  - 121
EP  - 142
Y2  - 2024/04/24
ER  -