After the fall of communism, Romanian accounting has undergone several waves of reform. The first began with the 1991 Accounting Law and its 1993 Regulations implementing a French-inspired accounting chart and guidelines. The second wave of reform produced Regulations (in 1999 and 2001) for the...

The paper explores the benefits of global financial reporting models for developing countries, discussing the case of Romania, which, at the recommendations of the World Bank and the International Monetary Fund, exceeded the minimum requirements of the European Union, by imposing the full...

The purpose of this paper is to investigate the use of accounting information by Romanian financial analysts with a focus on the models used and the factors affecting their forecasts accuracy. We hypothesize that on the emergent market of Romania, analysts rely more on simple valuation models...

The purpose of the paper is to discuss the introduction of IFRSs within the social history of the modernization of Romanian economy and society, and to investigate the extent to which the potential benefits expected from their adoption are starting materialize. Based on an extensive literature...

The purpose of this paper is to analyse the extent to which the McDonaldisation of society (Ritzer, 2003) affects the university and management sciences education in particular. The paper brings forward to discussion the McDonaldisation phenomenon in the Romanian economic studies faculties, also...