ABSTRACT. Corruption and anti-corruption have been analyzed in many studies in numerous countries all over the world, but accounting is an important source of information for finance and statistics in order to adopt anti-corruption measures. In the last years, it has become important to reduce the level of corruption and to fight against money laundering, fraud and tax evasion. Thus, in Romania important anticorruption efforts started at the beginning of 1990 and continued as an ample process after Romania became member of the European Union. It is important to prevent corruption, to use accounting reports as “early warning” and to increase transparency by many ways including updated fiscal information on the finance ministry website. pp. 25–31

Keywords: corruption; anti-corruption; accounting; economic crunch

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Spiru Haret University, Romania

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