The paper explores knowledge management (KM) through the accounting and auditing field, emphasizing the authors … accounting standards and national regulations and the dynamic of the profession in the Big Data era determine the need of a …, this being the consequence of the numerous small and medium accounting and auditing firms, limited investments in IT tools …

present in the abstracts of accounting research articles (RA) published in the Journal of Accounting and Management … suggests that once Romania underwent historical changes (such as the transition from the communism to capitalism, the … integration in the European Union, the adaptation to the internationalization trend in research), Romanian accounting authors …

In order to join the European Union, Romania, as well as the other member countries, must accomplish certain criteria … acquis communautaire for the field of the accounting of the corporations: The Fourth Guideline of the Counsel (78/660/EEC …

accounting errors based on the conclusions drawn from the analysis. The method used is prospective, financial analysis of the … the amplitude of the necessary check-ups and the methodology of the imposed accounting treatments, we believe that the … and limits the impact of errors on the quality of financial reporting in Romania. …

and auditors in Italy and Romania. Drawing from the theoretical framework of gendered construction of the accounting …Historically, in most countries, the accounting profession has always been male-dominated. Liberal professions such as … lawyers, engineers, architects and doctors share the common trait of conservatism. The accounting profession, which is also a …

This article aims to review the economic education literature in Romania for the period 2011-2013, focusing on finding … the accounting related topics. For the purpose of the analysis, the 99 articles are categorized in four main sections that … education literature in Romania, publishing their papers in journals indexed in databases journals. The analysis revealed a …

obstacles that determine and maintain the gap between the accounting academia and practice in the Western part of Romania. With … that the accounting profession in Romania is characterized by a disruption between the interests of academics and … relationship between the three components of the accounting profession: research, practice and teaching. With few exceptions, there …

The accession of Romania to EU – in 2007 - confirmed the mandatory application IFRS in the consolidated financial … on the accounting figures for the comparative year 2011. Our findings (slight increase of equities, decrease in income … accounting model. …