STANDARDIZAREA SISTEMELOR CONTABILE CONTEMPORANE ÎN
                CONDITIILE GLOBALIZARII /
      STANDARDIZATION OF CONTEMPORARY ACCOUNTING
           SYSTEMS IN GLOBALIZATION CONDITIONS

                     Prof. Univ. dr. Dorel Mates, West University Timisoara -
   lector univ. drd. Mihaela Stet, West University “Vasile Goldis” Arad– subsidiary Baia Mare
                                          ec. Szabo Ioan

        Abstract: Demarches regarding the compatibility between the Romanian accounting system
and the system at world level are determined by the new configuration of international economic
relations, which are in a general globalization process under the impulse of international capital
circulation.
        The reforms realized at international level at the beginning of 3rd millennium determines
for accounting new orientations. Taking in account these evolutions and international trends in
Romanian accounting besides the globalization are implemented three specific concepts:
normalization, harmonization and accounting convergence.

       Keywords: accounting system, globalization, normalization, harmonization and accounting
convergence.

       JEL Codes: M41.