Considering the increasing number of women entering the accounting profession, it is timely to explore the inequalities that still exist and consider what policy processes continue to forge inequalities between men and women. Through a systematic literature review (SLR) of accounting and...

This study focuses on the wide debated concept of bio-economy, underlying its evolution and connection with universities' goal, from the intellectual capital (IC) perspective. It's aim is to highlight the mutual influence of IC disclosures and knowledge management in its ability to foster the...

Purpose: The purpose of this paper is to approach, both theoretically and empirically, public sector reporting at European Union (EU) level. It contributes to the accounting harmonisation literature by revealing the actual status of governmental reporting at the national level....

Purpose: The purpose of the research is to shed light on how the mandatory regulation on nonfinancial information has changed European state-owned enterprises' (SOEs) disclosure levels. In addition, the present research aims to demonstrate, under the lens of legitimacy theory, how Hofstede's...

The abundance of new innovative data sources creates opportunities and challenges for all professions and professionals working with information. One of these professionals is the management accountant (MA). Although their tasks have expanded over time and especially recently, MAs have not fully...

Green bonds are a new financial tool that has developed rapidly in the context of climate change risks. Their proceeds are used to finance only environmentally friendly projects. This paper aims to examine the determinant factors of the green bonds issue in the context of the European Union...

In this paper, we analyze the gender issues that are present in the accounting profession, and more precisely, on the career paths one could follow in the accounting profession and what the underlying reasons are for each option. Our conclusions show that some of the factors that influence women...

Historically, in most countries, the accounting profession has always been male-dominated. Liberal professions such as lawyers, engineers, architects and doctors share the common trait of conservatism. The accounting profession, which is also a liberal profession, is no exception. Starting from...

The present research aims to investigate the roadmap followed by a Romanian University implementing sustainability practices and thus contributing to the United Nations Sustainable Development Goals. Informed by the stakeholder theory lens, the study contributes to the literature by exposing,...

Our study aims to facilitate a deeper understanding of the factors influencing performance reporting in the specific context of the hybrid higher education system in Romania, a former communist country in Eastern Europe with little experience in managing the notion of public sector performance....