摘要：The development and globalization phenomena have led to a strong increase of financial and accounting information needs and, in the same time with the development of the EU single market policies, awareness of cultural differences regarding accounting has been greatly highlighted, the national rules being modified by the international rules and directives. Romania, as a member of the European Union, had to go through the difficult road of harmonization. The implementation of the accounting information system in the scientific academic institution will allow a deep knowledge of problems of the organization, shaping strategies and tactics in achieving goals, but also a control of using of public funds.
