Research on the field tests in Mures county Romania regarding the opportunity for different accounting requirements for “small entities” or “micro-entities”

Citation

(2011), "Research on the field tests in Mures county Romania regarding the opportunity for different accounting requirements for “small entities” or “micro-entities”", International Journal of Accounting & Information Management, Vol. 19 No. 2. https://doi.org/10.1108/ijaim.2011.36619baa.014

Research on the field tests in Mures county Romania regarding the opportunity for different accounting requirements for “small entities” or “micro-entities”

Article Type: Abstracts From: International Journal of Accounting and Information Management, Volume 19, Issue 2

The study examines the opinions and debates on behalf of the reduction of administrative costs at entity level and if the Romanian accounting regulation in force since January 2010 follows these opinions. Our main objectives are to identify in what extent the accountants from Mures county feel the need for different accounting requirements in direct relation with the size of the entities and to identify if the accountants from Mures county, Romania, consider that the accounting regulation in force is too complex relative to the needs of the real stakeholders.

Keywords: Accounting requirements, Micro-entities, Stakeholders, Simplification, Financial statements, Administrative burden

Ramona Neag, Ema Maşca and Irina PăşcanPetru Maior University of Tg. Mureş Târgu Mureş Romania