Studiu explorator privind contabilitatea proiectelor din domeniul cercetării și inovării în instituțiile de învățîmânt cu autonomie financiară

Abstract

As the research projects become more accessible and more intensely won by the higher education institutions in the Republic of Moldova, the question of how to account reliably in order to improve the process of financial reporting and communication with the financiers, can no longer be ignored. Increased demands on financial reporting and reporting on the use of public money for research and innovation have made everyone pay close attention to this topic. That is why, lately, internationally, more and more regulators have chosen to present clarifications on the way of accounting and financial reporting of research, development and innovation projects. Unfortunately, the Republic of Moldova is not among the countries that have chosen to clarify these activities and transactions. The ambiguity of the national accounting regulations governs the way of accounting and financial communication of the transactions carried out by the research projects. Thus, we set out to approach a topic of interest at the present moment, in the context in which a series of deficiencies in the accounting, management and reporting of the research, development and innovation activity in the educational institutions with financial autonomy are pointed out. Thus, the purpose of the research is to identify viable and explicit solutions for improving the process of accounting and financial communication of research, development and innovation projects. After the purpose pursued, the research in question is applicable, because it realizes the construction or reconstruction of a theoretical explanation starting from the conclusive real processes, proposes to solve concrete problems of the practice. It is generally aimed at satisfying orders of those who need such solutions or solving certain problems. The results obtained will be useful both to the accounting practitioners from the institutions with financial autonomy, to the students and the graduates, as these subjects are not covered either by the university curriculum, but also for the regulators, serving as a guide in the accounting and financial reporting of the research projects. JEL: M41; CZU 657:[005.8:001.895:378].