摘要：In Romania the development of public sector accounting was initiated in 2002, and enlarged for all public sector entities in 2005, but the transition is a static process although there are many issues that should be changed. Based on Hepworth’s (2003) preconditions of success in adoption accrual accounting for public sector, this paper aims to analyse through a qualitative research whether accruals implementation in Romanian public sector was fulfi lling its purposes or not. Financial information disclosed through public sector entities’ fi nancial statements make the connection between citizens and state over the last one’s capacity to respond to community’s goals.
