The study proposes an analysis framework of the factors that influence accounting systems, based on Nobes's theory regarding the classification and forming of a hierarchy of accounting systems, and the stakeholders and resources dependence theory, respectively. It tests the theoretical validity...

This research empirically investigates the extent to which accounting principles and judgments were applied by accounting professionals in Romania, while identifying the current practice. The findings show that accounting professional reasoning is positively associated with the development...

Purpose – The purpose of this paper is to investigate stakeholders’ salience on accounting and in particular to assess the magnitude of state influence in Romania, an emerging context. Design/methodology/approach – This research integrates stakeholders’ theory and an empirical approach...

Purpose – The study aims to measure the fair value (FV) regulation convergence and to present its determinant factors and effects. Design/methodology/approach – An empirical approach is used based on the content analysis of the accounting and valuation referentials, and of the similarity and...