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This paper’s endeavour is to emphasize the way in which national (macro) accounting is affiliated to the science of accounting, using procedures and methods, taken from economic sciences and other sciences, therefore having a strong interdisciplinary character. An argument to support national accounting’s affiliation is macro-accounting’s object of study, that is the state and the movement of assets, similar to micro-accounting but at a much higher level of representation. Consequently, we presented other common similarities between national accounting and micro-accounting (enterprise accounting) by applying a series of common principles and common procedures particular to micro-accounting: account and balance sheet.

Positioning the national economy in comparison to the rest of the world is possible due to the overall economic picture, and through the input-output table it is possible to achieve, among other things, the analysis of the interdependence between the activity branches of the economy. This paper presents the typical elements of the overall economic picture, respectively of the input-output picture, the useful tools for a macroeconomic analysis, including the efficiency of the use of the production factors and their participation in obtaining the results of the economic activity.

Obviously, any research topic can be approached in a multitude of aspects. Among these, for the issue of provisions in the accounting of public institutions in Romania, we selected perceptual, normative and applied aspects. The aim is to identify opportunities to improve the quality of accounting information by focusing on risk analysis, making estimates, exercising professional judgment, with an emphasis on prospecting, confrontation with practical reality. Among the questions we are trying to find an answer to, we identified the following: does the creative side of the accounting of provisions affect public institutions as well?; what do national and international normative patterns imply for the accounting recognition of provisions?; Is the accounting profession prepared for the new challenges focused on identifying and monitoring risks, estimates and forecasts? In order to answer these questions, we resorted to the analysis of the specialized literature regarding the perception on provisions, of the national and international regulatory framework and the practical reality of public institutions in Romania.

Education has been and remains a fascinating and sensitive subject, involving: learners, teachers, the family and the community. Education defines, individualizes and prioritizes individuals. Sustainability in any field of activity is defining, and the efficient management of the educational process is the basic condition to generate performance. This paper diagnoses non-financial reporting segments in pre-university education (orientation towards tertiary education, baccalaureate promotion, communication and public transparency), considered by new significant complements of the financial-accounting dimension in defining and assessing performance, in a context imposed by the complex transformations of today’s society. The approach is desired to be an argument for the need to resort to governance in pre-university education and not only.

Ever since the creation of the Romanian state in 1859 and until the period immediately following the First World War, the newly formed Romanian state has been subjected to heavy political, social and economic trials. But the real challenge was the financial support by the National Bank of Romania of the war effort for the first major world conflagration and after that, the exit from the economic and financial crisis, of the new Romanian unitary state. The paper deals with the evolution of Romania’s international supply from the period preceding the First World War, during the conflagration with its complete exhaustion, the monetary imbalance generated by the war, until the monetary unification was realized, with the aim of regaining confidence in the national currency since the end of the First World War.

This paper illustrates an overview of the role and characteristics of national accounting, a ”power accounting”, as well as its fundamental element, the National Accounts System. National accounting measures, using numbers, the economic activity, nationally, constituting the main source of information for substantiating macroeconomic decisions, but also an answer to one of the inter-nationalization requirements. National accounting allows the analysis of the productive process of goods and services, the formation and distribution of income, the use of income for consumption, the increase of the patrimony through the use of economies in order to accumulate economic goods.

Public administration reform in Romania refers especially to the overall efforts to improve management, administrative capacity and the way the whole public sector is organized. Obviously, better governance is necessary at all hierarchical levels universities are, as public institutions, but also within them. This paper addresses the issue of internal control management concerning the university departments, in terms of necessity, of organization, the risks associated with the different activities carried out by this institutional structures as well as the need to keep them under control, by resorting to various management techniques. Also this paper is a starting point in studying the sensitive issue of the risks associated with the university education (and not only) because, naturally, in time, after solving the problem of the existence of an internal control management system, it is followed by the stage of “perfection” to make it more efficient, using as key element the decision factors responsible (both with education, and effective management of risks associated with this noble activity).

Risk management is a process of identifying, analyzing and reporting on risk factors.Our approach aims at the management of risks related to internal control and is incorporated in the university departments, basic organizational component in achieving educational and research activities, at a good level. The proposed objective is to help improve university management by exploring valences provided by investigation and "controlling" of risks and exploitation of the results achieved in the decision making process. In this context, the matters that we dealt with refer to the coordinates posed by the risk management process in terms of rules, and the standards that are induced; their purpose and the responsibilities that this process involves at the level of university departments. It is also sketched a model on how to identify activities which contribute in realizing one of this institutional objectives, the risks that are associated with them and their effects, the corrective measures proposed to diminish risks.

The paper entitled “Considerations Regarding Students’ Social Protection” addresses the main forms of support offered to students and their families, divided in relation to the aim pursued, which may be relate to stimulating students’ performance and discipline, material and financial support (social assistance), supplementing family income. For these components there were taken into account: the circumstances in which it acquires to status of beneficiary, evolutionary dimensions in terms of beneficiary numbers, the amounts awarded, the need to ensure the complementarities with the informal side of social protection.

The conformity of the Romanian accounting system to the European and international accounting rules also implies the accounting policies as a crucial element in the development and presentation of financial statements, which must include relevant and reliable information in condition to meet the needs of various user groups in decision making. Accounting policies are circumscribed to the primary objective of accounting, that of providing a fair image of financial position and performance of reporting entities. This paper intends to approach accounting policies in relation to national and international regulatory framework, the desirable way in which they should be present in public institutions in our country, the reality regarding the incorporation in the financial statements of accounting policies applied to local territorial administrative units, the identification of convergences and differences in the perception and practical implementation of normative theoretical framework regarding "principles, conventions, rules and practices applied by an entity in preparing and presenting financial statements".

The scientific research activity in accounting is governed by the principles of logic thinking, is not subject to change and must be conducted according to a strict and rigorous schedule. For these reasons, it is a planned activity, but it shouldn’t be seen as rigid, because it can withstand changes or adjustments during its deployment. Naturally, scientific reasoning is at the foundation of any research undertaking, including in the area of accounting. This paper deals with issues related to the positioning of accounting within the areas of research, the components of the reasoning used in all the stages involved in accounting research, from establishing its objective or research subject to exploiting the obtained results.

Like any field of activity conducted in an organizational framework, the public pensions sector is subjected to multiple transformations. Among these are identified the transformations regarding the structure of the pension system, the characteristics of the pension’s components/plans, the compatibility with the pension plans described by the international accounting standards, accounting treatments, etc. Therefore, this paper presents aspects regarding: the role of the public component of the pension system and its place within pension plans, potential risks and how they are assumed, the accounting of how pension funds are formed and used, using as guiding mark the two essential components of any pension plan: contributions and benefits, as well as the nature of the involved entities, aspects regarding the evolution of certain elements that influence the sustainability of the public pension system.

The growing tendency of transactions taking place in pawn shops, theirimportance in obtaining financial resources in times of economic crisis and theneed to get complete and accurate accountancy information are the reasons ofapproaching legal and accountancy aspects regarding pawn. Following thecourse of the thematic ground, the paper presents the theoretical senses of pawn,the legal framework for the operations taking place in pawn shops, theaccounting instruments used in practice, as well as the pawn’s implications forthe owners of the goods and of the pawn shops. In the current environment,which is continuously changing, this paper wants to be a support element for theample and complex process of procuring financial resources and managinginformation.

The substantial digitization of the contemporary society strongly imprints the approach of the learning process, changing perceptions and mentalities and drawing new directions of action regarding the formation of the informational baggage, be it a general or a particular one. Accounting is a field impacted by the phenomenon of modernity in a resounding manner, which determines the reshaping of the entire way of reporting to the teaching-learning process. The field of accounting can no longer be seen today outside of modern information technology, the interdependence between computer science and accounting is more and more intense. Digital accounting, in all its attributes and valences, requires the accumulation of digital skills that give the premises for the management and use of accounting and IT products progressivelyin a complex manner, with a defining role in meeting the increasingly demanding information needs of management structures. In this way, through this paper, we aim to outline the foundations of digital accounting education in pre-university education with economic profile, taking into account the increased importance of early training among future professional accountants. The aim of our research is to analyze the sustainability of the training that pre-university economic education offers to current and future graduates in the field of accounting through the issues addressed in the curriculum, in order to find out the new information technologies integrated in the accounting processes. The main objective of the paper is to identify the level of digital skills of students in pre-university economic education, a level that ensures adequate and harmonious development as a prerequisite for the use of modern accounting software and IT platforms and also for overcoming the obstacles and challenges of permanent digitization of the accounting field. [ABSTRACT FROM AUTHOR]

The specific accounting approaches in preuniversity accounting are reduced, including the segment accounted for the reimbursement of students travel expenses and other benefits. This paper aims to outline an image of the social aspects of education in the preuniversity public education, represented by reimbursement to the beneficiaries of education, how they are reflected in accounting through the budget classification and disclosed to users via public media. Specifically, our approach refers to scholarships provided by the local administration to support learning, professional scholarships, as well as various support programs for students who come from families with material difficulties, whose financial backer is the state through school inspectorates. [ABSTRACT FROM AUTHOR]

An important component of public institutions' accounting is represented by cash accounting. At the same time, the normalization, harmonization and convergence of accounting are the chronological stages generated by globalization. The paper "Cash Accounting Standardization in the Public Sector" approaches aspects regarding the role of the budget within public institutions' accounting, the management of public financial resources, the cohabitation need between cash accounting and accrual accounting, the provisions of international accounting referential regarding the financial reporting specific for cash accounting, as well as the positioning of the Romanian public sector in relation to these provisions. [ABSTRACT FROM AUTHOR]