One of the major roles in promoting accounting convergence is played by big accounting firms (Big 4). The objective of this paper is in this context to analyze and question the role of big auditing firms in developing and implementing IFRSs worldwide, in order to better understand the...

This study is motivated by the importance of communication with consumers in the pharmaceutical industry. We view communication as part of the company’s responsibility towards consumers. The aim of this study is to examine the communication mechanisms of corporate social responsibility...

Over the last years an increasing number of companies issued Corporate Social Responsibility (CSR) or Sustainability Reports to complement their traditional financial reporting. Companies use various sustainability reporting standards or develop their own reporting frameworks starting from 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...

L'IASB a émis en 2009 l'IFRS pour les PME pour accroître la comparabilité des informations financières publiées par celles-ci. L'objectif de cet article est d'analyser les potentiels scenarios d'implémentation de l'IFRS pour les PMEs et leurs implications dans les économies émergentes,...

Answers have been sought to questions such as the following two for more than a decade: Why do accounting academics conduct research, and how important is this research to practice? This is not an easy task though. Academics’ and practitioners’ agendas, interests and approaches seem to be...

The International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) is currently considered for adoption by national regulators in many emerging economies and a few developed countries. The cost-benefit approach is advanced as useful to investigate how the scope of...

The aim of this paper is to provide an overview of the publications in the Journal of Accounting and Management Information Systems (JAMIS) over the period 2006-2012, and to comment on their characteristics in the context of international practices and of the Romanian particularities. We use...

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...

Universities, departments and academics are in quest for performance. Measuring performance means establishing and applying a ranking system which is usually finalised with a hierarchy. We endeavoured in this context to a study of the extant situation characterising the performance of the...