This paper mobilizes an institutionalism-based approach in order to discuss the factors influencing the recent evolution of the Romanian accounting profession and to advance a tentative prognosis. Using the case of Romania as context for the study, we illustrate how a national profession aligned...

Several calls have been made to investigate the processes of change characterizing academia worldwide. In particular, the tension apparent between the ‘universal’ models (standards, rankings) on the one hand, and the cultural and social features of academia in specific countries on the other...

This special issue of the journal of Accounting and Management Information Systems is aimed at facilitating a deeper understanding of the changes which have occurred in accounting academia in the countries of Central and Eastern Europe (CEE), with a regional perspective in mind. The aim of this...

The purpose of this paper is to investigate the extent to which accounting internships contribute to forming and developing students’ competencies, practical abilities, professional and ethical values and to a more informed understanding of the accounting profession. We focus on the internship...

This paper aims to examine the motivations of choosing accounting as a profession in Romania. The paper is motivated by the recent interest at the international level in understanding the trends in the accounting profession. The theoretical tension arises from the Romanian context given the...

The purpose of this paper is to introduce and reflect on the International Financial Reporting Standards (IFRS) application in Central and South-Eastern European (CSEE) countries, by providing an overview of IFRS research conducted in this geographical area, put in the context of the countries...