Romanian accounting profession: erudition and perspectives

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

Abstract

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.


Statistics for USQ ePrint 21454
Statistics for this ePrint Item
Item Type: Article (Commonwealth Reporting Category C)
Refereed: Yes
Item Status: Live Archive
Additional Information: Permanent restricted access to published version due to publisher copyright policy (Inderscience).
Depositing User: Dr Kieran James
Faculty / Department / School: Historic - Faculty of Business and Law - School of Accounting, Economics and Finance
Date Deposited: 09 Sep 2012 07:24
Last Modified: 03 Jul 2013 01:14
Uncontrolled Keywords: accounting profession; national accounting value and culture; historical realities; Romania
Fields of Research (FOR2008): 15 Commerce, Management, Tourism and Services > 1501 Accounting, Auditing and Accountability > 150103 Financial Accounting
15 Commerce, Management, Tourism and Services > 1501 Accounting, Auditing and Accountability > 150199 Accounting, Auditing and Accountability not elsewhere classified
15 Commerce, Management, Tourism and Services > 1501 Accounting, Auditing and Accountability > 150102 Auditing and Accountability
15 Commerce, Management, Tourism and Services > 1501 Accounting, Auditing and Accountability > 150104 International Accounting
Socio-Economic Objective (SEO2008): E Expanding Knowledge > 97 Expanding Knowledge > 970115 Expanding Knowledge in Commerce, Management, Tourism and Services
URI: http://eprints.usq.edu.au/id/eprint/21454

Actions (login required)

View Item Archive Repository Staff Only