Deaconu, Adela; Anu?a Buiga - In: International Journal of Accounting and Finance 3 (2012) 3, pp. 237-272
with a history characterised by centralisation and inhibition of professional reasoning. Compared to accounting regulations … European scale, institutional changes that affect the professional expertise are required. The selection of accounting … regulations should be made with caution as they should correspond and/or be adapted to national values, companies' behaviour and …