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Our paper focuses on accounting professionals in Romania as being a significant element when considering a national accounting system that went through complex accounting reforms of more than two decades. Since accounting policy represents an area of social and economic policy we must also...
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Our paper presents the scientific demarche that we are developing through a currentaccounting research project. Prior to its implementation, the final steps of the project are beingpresented for discussion and debate. Aiming at developing a functional model for optimizing thenational strategy...
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This paper focuses on the particular case of professional ethics in the context of the accounting profession. After briefl y discussing recent events that made us reconsider our understanding of corporate governance, accountancy and ethics, we attempt to delimit the state of the art by looking...
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