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...

Traditional accounting has lost its instrumental ability of entailing the informational dimensions that are requested in the process of comprehending the phenomenon of identifying and reporting entity's activity in the context of sustainable development. We would venture to suggest that the...

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...

There is a significant body of literature on management accounting systems and their roles in organizations, based on a broad range of theories. An interesting setting for research is developing economies, because of the nature of changes characterizing their economical and accounting...

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...