Albu, Nadia; Nicolae Albu, Cătălin; Bunea, Ştefan; … - In: Journal of Accounting in Emerging Economies 1 (2011) 1, pp. 76-100
Purpose – This study aims to investigate in‐depth, and explain the issues related to, the implementation of IAS/IFRS in an emergent country that recently adhered to the European Union, i.e. Romania. Design/methodology/approach – An institutional and structuration theory perspective is used...
