Purpose – This study aims to investigate in-depth, and explain the issues related to, the implementation of IAS/IFRS in an emergent country that recently adhered to the European Union, i.e. Romania.Design/Methodology/Approach – An institutional and structuration theory perspective is used to...

Universities, departments and academics are in quest for performance. Measuring performance means establishing and applying a ranking system which is usually finalised with a hierarchy. We endeavoured in this context to a study of the extant situation characterising the performance of the...

Over a recent short period, a number of interventions potentially helped move the Romanian accounting system away from being a tool simply used to support a planned economy. They include harmonization with the European Directives, the introduction of International Financial Reporting Standards...

International Financial Reporting Standards (IFRS) are a reference point for the modernisation of accounting models in emerging economies. Previous literature documents a diverse IFRS experience, especially among emerging economies. The IFRS implementation strategy and local institutional...

The purpose of this paper is to investigate the extent to which accounting internships contribute to forming and developing students' competencies, practical abilities, professional and ethical values and to a more informed understanding of the accounting profession. We focus on the internship...

In this paper, we investigate the impact of the abrupt switch to online teaching which occurred in 2020 due to the COVID-19 pandemic. By using responses from 362 professors and students from 13 European countries, we find that universities and students were very quick to adapt to the new changes...