In the context of the Republic of Moldova's European integration process, the revision and modernization of budgetary accounting have become key components in strengthening a public financial management system based on transparency and accountability. This study examines the recent reforms implemented during the 2024-2025 period, with particular focus on the updated Chart of Accounts for the budgetary system, introduced by Ministry of Finance Order No. 155/2024, as well as the launch of a phased strategy for implementing the National Public Sector Accounting Standards (NPSAS), in accordance with Order No. 144/2024. The paper explores both the technical dimensions of the new accounting structures and the implications of progressively incorporating the principles of the International Public Sector Accounting Standards (IPSAS) into the national public financial reporting system. It also highlights the critical role played by the integrated information system "Unified Budgetary Accounting" and the ongoing professional development of accounting specialists as essential enablers of successful reform implementation.
Melnic et al. (Mon,) studied this question.
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