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The aim of this paper is to provide an overview of the publications in the Journal of Accounting and Management Information Systems (JAMIS) over the period 2006-2012, and to comment on their characteristics in the context of international practices and of the Romanian particularities. We use...
Persistent link: https://www.econbiz.de/10015195969
Research Question: The research proposition is to identify the particular interest of researchers, their work visibility and features, as well as the trend in the literature for corporate governance and corporate performance area of research from an emerging country perspective. Motivation - The...
Persistent link: https://www.econbiz.de/10015195851
Research Question- Which are the trends and the impact in the research area covering corporate governance in sensitive industries? Motivation- The research enhances prior literature on corporate governance under specific risk, uncertainty and socio-economic conditions. The referenced topics and...
Persistent link: https://www.econbiz.de/10015195878
Research Question- What are the dominant themes in the existing literature and future research patterns in the field of risk management and internal audit? Motivation- With the evolution of the concepts of risk management and internal audit starting from early 21st century there is a significant...
Persistent link: https://www.econbiz.de/10015196023
Corporate Social Responsibility has emerged as one of the main topics of the current economic environment, hence the accounting literature. This paper establishes the characteristics of CSR research and the contribution of authors to the incremental knowledge within Romanian context. It is a...
Persistent link: https://www.econbiz.de/10015196145
Motivation- The relationship between ESG factors and sustainability is a widely debated topic in the literature, but to our knowledge, there is a gap concerning the investigation of links between groups formed with ESG and other sustainability concepts, such as corporate social responsibility...
Persistent link: https://www.econbiz.de/10015196159
The present study promotes arguments for reporting improvement to support stakeholders' confidence and proposes possible policies and strategies for social and environmental reporting, resulting from European companies' activity. We examined the information disclosed in annual reports and...
Persistent link: https://www.econbiz.de/10015196206
Research Question- What is the perception of various groups about the accountants' competencies in relation to sustainability reporting? Motivation- Extant research provides conflicting views on the role of accountants in sustainability reporting, their competencies and the role of various...
Persistent link: https://www.econbiz.de/10015195861
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...
Persistent link: https://www.econbiz.de/10015195920
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...
Persistent link: https://www.econbiz.de/10015195962