Switching from an accounting system based on compliance and enforcement of strict rules, to a system where the professional judgement plays a key role in the accounting recognition of assets and their disclosure can be a difficult exercise. Throughout history, Romania has moved through a winding...

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...

Financial and non-financial reporting concerns in various industries are current challenges. With respect to tourism – the case of amusement parks – the existing research is scarce. In this context, the objectives of our research are the following: (i) to identify and critically analyse the...

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...