The purpose of this paper is to introduce and reflect on the International Financial Reporting Standards (IFRS) application in Central and South-Eastern European (CSEE) countries, by providing an overview of IFRS research conducted in this geographical area, put in the context of the countries...

Best practices are conceived in management as improvement programs leading to higher organizational performance. We hereby take an interest in the effects of Enterprise Resource Planning (ERP), systems implementation as managerial tools on firm performance, in connection with the organizational...

L'IASB a émis en 2009 l'IFRS pour les PME pour accroître la comparabilité des informations financières publiées par celles-ci. L'objectif de cet article est d'analyser les potentiels scenarios d'implémentation de l'IFRS pour les PMEs et leurs implications dans les économies émergentes,...

Les changements radicaux dans l'environnement interne et externe de l'entreprise ont créé des nouvelles exigences et possibilités pour faire de la recherche en contrôle de gestion dans les économies en transition. Cet article se propose d'identifier quelques directions pour faire de la...

There is an enormous literature relating to the true and fair view (hereafter TFV). We are concerned with how the concept is actually perceived by various actors in an emerging economy which has only recently joined the European Union, i.e. Romania. Romania has a code law system with an obvious...

Corporate social responsibility and sustainability are key issues in the current business environment. Accountants play a crucial role in organizations in areas closely related to corporate social responsibility such as reporting, transparency, ethics, legal compliance, communication with...

This paper offers an investigation at a micro-level of entrepreneurship in the business environment. More precisely, we conduct an empirical study of the relationship between corporate entrepreneurship and corporate governance in the case of the Romanian non-financial listed companies. We use...

This study is motivated by the importance of communication with consumers in the pharmaceutical industry. We view communication as part of the company’s responsibility towards consumers. The aim of this study is to examine the communication mechanisms of corporate social responsibility...

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...