Matis, Dumitru and James, Kieran and Mustata, Razvan V. and Bonaci, Carmen Giorgiana (2012) Romanian accounting profession: erudition and perspectives. International Journal of Critical Accounting, 4 (2). pp. 120-144. ISSN 1757-9848
Accounting, the accounting system and the accounting profession are all dimensions, which are deeply influenced by economic, social and political evolutions of the Romanian existence from the first considered paper within Romanian accounting literature (1792) until today. We therefore set out our attempt at following how changes in political ideology and other related influential factors induce significant changes in all this above-mentioned dimensions. Historical realities lead us from the Romanian provinces, to monarchy, communism and today’s savage capitalism. Historical realities prove to be a significant force for maintaining national accounting values and culture, regardless of their amplitude at a certain time in their evolution. Beyond accounting profession’s evolution, development and positioning within the field of accounting, our study provides a critical analysis on the accounting profession’s capacity of contributing to the evolving of the so-called global accounting standards, undertaken by IASB. We therefore suggest the utilisation of a system for quantifying the capacity of the national accounting profession to participate at developing the global accounting environment.
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