The paper explores knowledge management (KM) through the accounting and auditing field, emphasizing the authors … accounting standards and national regulations and the dynamic of the profession in the Big Data era determine the need of a …, this being the consequence of the numerous small and medium accounting and auditing firms, limited investments in IT tools …

present in the abstracts of accounting research articles (RA) published in the Journal of Accounting and Management … suggests that once Romania underwent historical changes (such as the transition from the communism to capitalism, the … integration in the European Union, the adaptation to the internationalization trend in research), Romanian accounting authors …