Incoerenţa din sistemul contabil al Republicii Moldova

Abstract

Accounting is a component part of the management information system within an entity. In modern management, traditionally, systematized accounting information is used, according to its usefulness. In so doing, accounting is the instrument by which the basic information needs of internal and external users are realized, thus constituting the most important source of information in the economic whole of a country. According to the accounting principles, in order for the information provided by the accounting system to be useful, it must meet the criteria of authenticity, neutrality, essentiality, comparability and clarity. Only in this way can accountancy be a credible pillar of data provision with considerable importance in making economic decisions. Using an empirical research methodology and, for the most part, a comparative study, the results show that the accounting system in the Republic of Moldova mostly does not embody the exigencies and norms imposed by the international accounting regulations, a phenomenon that generally disfavors the economic process, and, respectively, unbalance the authenticity of the data. This article makes an incurs in accounting by compliance, presenting its links with all international norms and practices. The main factors that degrade the accounting system in the Republic of Moldova are named. JEL: G 3