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...

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...