Intercultural Aspects in the Accounting System in Romania and Republic of Bulgaria

Abstract

In this article I want to present the most important aspects from the course “Accounting”, presented in the activity 13 “INCOMING TEACHING MOBILITY: ATTRACTING FOREIGN LECTURERS (3.6) ”, of the project BG05M2OP001-2.016-0005 “Modernization of South-West University “Neofit Rilski”– Blagoevgrad, National Military University “Vasil Levski” – Veliko Tarnovo and Sofia University “St. Kliment Ohridski” – Sofia, in professional fields 5.3 Communication and Computer Engineering, 4.4 Earth Sciences and 3.7 Administration and Management”.

Depending on the accounting culture and harmonization with the International Accounting Standards, the main accounting systems established are: the continental (European) system, the Anglo-Saxon system and the Islamic system.The objective of the course is the analysis of the accounting system in Republic of Bulgaria and Romania, as EU member countries, which is specific to the continental (European) system, based on accounting organized in a double circuit. All this is presented in the context of a compliant/convergence accounting in Republic of Bulgaria and Romania.