期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2014
卷号：14
期号：1
语种：English
出版社：Ovidius University Press
摘要：The research area of work is the accounting systems addressed both globally and at national and European level,in terms of characteristics and internal events in order to highlight their differences. This paper aims to carry out a comparison between the two accounting systems,international accounting,the continental and the Anglo-Saxon from the global context in which it manifests two systems,aiming at both global perspective and national and European aspects that define them. During its work addressed a number of different concepts,regulations and practices in an interpretive manner,adopting a neutral point of view,and critique through a particular and personal perspective. The methodology is based on the research aspect descriptive research - conceptual,analyzing the views of various researchers,foreign novel,in terms of scientific knowledge in the field,observing the coordinates on which addressed accounting systems,international and national.
