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...

Over a recent short period, a number of interventions potentially helped move the Romanian accounting system away from being a tool simply used to support a planned economy. They include harmonization with the European Directives, the introduction of International Financial Reporting Standards...

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...

FRONT COVER -- ACCOUNTING IN CENTRAL AND EASTERN EUROPE -- COPYRIGHT PAGE -- CONTENTS -- LIST OF CONTRIBUTORS -- ABOUT THE EDITORS -- INTRODUCTION -- REFERENCES -- THE ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) AND LOSS AVOIDANCE IN TURKEY -- INTRODUCTION -- TURKISH...

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...

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...

This paper aims to examine the motivations of choosing accounting as a profession in Romania. The paper is motivated by the recent interest at the international level in understanding the trends in the accounting profession. The theoretical tension arises from the Romanian context given the...