期刊名称：Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
印刷版ISSN：1844-7007
出版年度：2014
卷号：1
期号：5
页码：63-66
语种：English
出版社：Academica Brâncuşi
摘要：In the context of globalization, accounting, as main provider of credible and highly valuable economic information in the decision making process, must keep pace and be constantly adapted to the reality and evolution of the modern society. The knowledge based society awards academic education with an essential role fully recognized at the EU and global level. Accounting of public institutions of higher education has evolved in parallel with the development of the Romanian public accounting system, but we still notice a significant potential of improvement and development in conditions under what a more stringent convergence towards globalization is felt.
