evolution of the Romanian accounting profession and to advance a tentative prognosis. Using the case of Romania as context for … contributes to the research on the global – local dialectic in the accounting profession and has implications for the literature … on the accounting profession, but also for professional bodies and academia. …

to pay attention to the importance of accounting and auditing practices as well as public service in increasing local … community satisfaction and trust. The theoretical findings are insightful in providing mechanisms of government accounting …