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Journal of Accounting and Management Information Systems

2011 - 2018

From Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies
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Volume 11, issue 4, 2012

Corporate Governance in Turkey: Issues and Practices of High-Performance Companies pp. 510-531 Downloads
Belverd E. NEEDLES, Jr., Ahmet Turel, Evren Dilek Sengur and Asli Turel
Fair Value Measurements and Earnings Forecasts Accuracy: Evidence for Romanian Listed Companies pp. 532-544 Downloads
Mihaela Ionascu
Intangible Assets: Are These Resources Sufficiently Visible and Properly Controlled? pp. 545-563 Downloads
Adriana - Sofia Dumitrescu
The Impact of Direct Benefits of Control on the Price Informative Value of Voluntary Information Disclosure: An Empirical Study of the Iranian Public Listed Companies pp. 564-586 Downloads
Gholamreza Zandi and Alireza Shahabi
Credit–Risk Assessment Using Support Vectors Machine and Multilayer Neural Network Models: A Comparative Study Case of a Tunisian Bank pp. 587-620 Downloads
Adel Karaa and Aida Krichene
Training Issues in ERP Implementations pp. 621-636 Downloads
Iuliana Dorobat and Floarea Nastase
BPMN vs. UML Activity Diagram for Business Process Modeling pp. 637-651 Downloads
Cristina Venera Geambasu

Volume 11, issue 3, 2012

An Investigation on Possible Links between Risk Management, Performance Measurement and Reward Schemes pp. 306-334 Downloads
Selena Aureli and Federica Salvatori
Determinants of the Extent of Voluntary Disclosure in the Annual Reports of the Tunisian Firms pp. 335-370 Downloads
Raida Chakroun and Hamadi Matoussi
Auditor Engagement Decision: An Exploratory Study in the Tunisian Context pp. 371-390 Downloads
Insaf Ouertani and Salma DAMAK Ayadi
The Told and Retold Story of Romanian Accounting pp. 391-423 Downloads
Iulia Jianu and Ionel Jianu
The Adequacy of Accounting Mandatory Disclosure under the Global Financial Crisis. A Field Study in Jordan pp. 424-441 Downloads
Ali. A. AL. Zoubi and Naser. Y. AL. Zoubi
Dividend Policy and Firm Performance: A Study of Listed Firms in Nigeria pp. 442-454 Downloads
Uwalomwa Uwuigbe, Jimoh Jafaru and Anijesushola Ajayi
A Typology of Situations of Accounting Systems Integration pp. 455-483 Downloads
Lazhar EL Orf
Cloud Identity and Access Management – A Model Proposal pp. 484-500 Downloads
Dragos Marian Mangiuc

Volume 11, issue 2, 2012

A Profile of JAMIS Publications between 2006 and 2012. Reflections on the Journey towards Internationalization pp. 141-162 Downloads
Nadia Albu and Camelia Iuliana Lungu
Bridging the Gap between Accounting Academic Research and Practice: Some Conjectures from Romania pp. 163-173 Downloads
Catalin Nicolae Albu and Serban Toader
The Use of Accounting Information by Financial Analysts in Emergent Markets: The Case of Romania pp. 174-186 Downloads
Mihaela Ionascu and Ion Ionascu
Comments on “The Use of Accounting Information by Financial Analysts in Emergent Markets: The Case of Romania” pp. 187-190 Downloads
Razvan Nan
Perceptions of Preparers from Romanian Banks Regarding IFRS Application pp. 191-208 Downloads
Madalina Girbina, Mihaela Minu, Stefan Bunea and Marian Sacarin
Comments on “Perceptions of Preparers from Romanian Banks Regarding IFRS Application” pp. 209-212 Downloads
Andrei Dochia
Empirical Evidences of Romanian Auditors’ Behavior Regarding Creative Accounting Practices pp. 213-238 Downloads
Diana MATICA (Balaciu), Victoria Bogdan, Ioana Teodora Mester and Dana Gherai
Comments on “Empirical Evidences of Romanian Auditors’ Behavior Regarding Creative Accounting Practices” pp. 239-242 Downloads
Tal Lahav
Impact of IFRS on Romanian Accounting and Tax Rules for Fixed Tangibles Assets pp. 243-263 Downloads
Costel Istrate
Comments on “Impact of IFRS on Romanian Accounting and Tax Rules for Fixed Tangibles Assets” pp. 264-266 Downloads
Clemente Kiss
The Relationship between Environmental Reporting and Corporate Governance Characteristics of Romanian Listed Entities pp. 267-294 Downloads
Ionel-Alin Ienciu
Comments on “The Relationship between Environmental Reporting and Corporate Governance Characteristics of Romanian Listed Entities” pp. 295-297 Downloads
Gheorghita Diaconu

Volume 11, issue 1, 2012

Financial Characteristics of High Performance Companies in Turkey: A Comparative Analysis of Stable Economy in the Financial Crisis Era pp. 4-26 Downloads
Ahmet Turel, Asli Turel and Belverd E. NEEDLES, Jr.
Romanian Professional Accountants’ Perception on the Differential Financial Reporting for Small and Medium-Sized Enterprises pp. 27-43 Downloads
Stefan Bunea, Marian Sacarin and Mihaela Minu
Assessment of the IT Governance Perception within the Romanian Business Environment pp. 44-55 Downloads
Pavel Nastase and Simona Felicia Unchiasu
Social Networking as an Alternative Environment for Education pp. 56-75 Downloads
Andrei Stanciu, Florin Mihai and Ofelia Aleca
Semantic Annotation and Association of Web Documents: A Proposal for Semantic Modeling in the Context of E-Recruitment in the IT Field pp. 76-96 Downloads
Bogdan Ionescu, Iuliana Ionescu, Vasile Florescu and Andrei Tinca
Assurance on the Reliability of Mobile Payment System and Its Effects on Its’ Use: An Empirical Examination pp. 97-111 Downloads
Priyanka Meharia
Corporate Governance, Internal Audit and Environmental Audit - The Performance Tools in Romanian Companies pp. 112-130 Downloads
Maria Radu

Volume 10, issue 4, 2011

The Financial Auditor’s Risk Behavior – The Influence of Age on Risk Behavior in a Financial Audit Context pp. 444-458 Downloads
Iancu Octavian Ionescu and Eugeniu Turlea
Exploratory Study on Social and Environmental Reporting of European Companies in Crises Period pp. 459-478 Downloads
Camelia Iuliana Lungu, Chirata Caraiani, Cornelia Dascalu and Raluca Guse
Influence Factors for the Choice of a Software Development Methodology pp. 479-494 Downloads
Cristina Venera Geambasu, Iulia Jianu, Ionel Jianu and Alexandru Gavrila
Using Control Frameworks to Map Risks in Web 2.0 Applications pp. 495-515 Downloads
Riaan J. Rudman
Enterprise 2.0 – Is The Market Ready? pp. 516-534 Downloads
Dragos Marian Mangiuc
An Econometric Analysis of the Operating Profit of Romanian Companies pp. 535-546 Downloads
Adriana Deaconu
Flexibilizing the Termination of the Employment Contract: Pros and Cons pp. 547-563 Downloads
Raluca Dimitriu

Volume 10, issue 3, 2011

Impacts and Changes in the Accounting Policies after the IAS Adoption: A Comparison between the Manufacturing and the Commercial Sector in Greece pp. 302-317 Downloads
Sotirios Karatzimas, Stella Zounta and Vagia Kyriakidou
Properties of Analysts’ Forecasts for Romanian Listed Companies: How Much Do Firm-Specific Factors Matter? pp. 318-325 Downloads
Mihaela Ionascu
Value Relevance of Consolidated Versus Parent Company Financial Statements: Evidence from the Largest Three European Capital Markets pp. 326-350 Downloads
Victor-Octavian Muller
A Hybrid Device of Self Organizing Maps (SOM) and Multivariate Adaptive Regression Splines (MARS) for the Forecasting of Firms’ Bankruptcy pp. 351-374 Downloads
Javier de Andres, Fernando Sánchez-Lasheras, Pedro Lorca and Francisco Javier de Cos Juez
A Historical Approach of Change in Management Accounting Topics Published in Romania pp. 375-396 Downloads
Madalina Dumitru, Daniela Calu, Catalina Gorgan and Adriana Calu
Stock Investors’ Response to Disclosures of Material Weaknesses in Internal Control pp. 397-423 Downloads
Mirela Dobre
The Impact of Teleworking on The Audit Mission pp. 424-436 Downloads
Pavel Nastase and Corina Ionescu

Volume 10, issue 2, 2011

Introduction to the Special Issue on “National Perspectives on International Accounting Harmonization” pp. 102–105 Downloads
David Alexander and Catalin Nicolae Albu
The illusion of comparable European IFRS financial statements. Beliefs of auditors, analysts and other users pp. 106–134 Downloads
Vicky Cole, Joël Branson and Diane Breesch
Accounting and the Environmental Factors - an Empirical Investigation in Post-Communist Romania pp. 135–168 Downloads
Adela Deaconu and Anuta Buiga
Motivating Accounting Professionals in Romania. Analysis after Five Decades of Communist Ideology and Two Decades of Accounting Harmonization pp. 169–201 Downloads
Razvan Mustata, Szilveszter Fekete, Dumitru Matis and Carmen Bonaci
CSR and Environmental Reporting in the Czech Republic and Romania: Country Comparison of Rules and Practices pp. 202–227 Downloads
Irena Jindrichovska and Irina Purcarea
Market Reaction to Mandatory IFRS Adoption: Evidence from Poland pp. 228–248 Downloads
Karol Marek Klimczak
Multiple Evaluation Options & Comparability: Equity Investments in Italy and Spain pp. 249–274 Downloads
Simona Catuogno and Alessandra Allini
The Financial Impact of the Proposed Amendments to IAS 17: Evidence from Belgium and the Netherlands pp. 275–294 Downloads
Deborah Branswijck, Stefanie Longueville and Patricia Everaert

Volume 10, issue 1, 2011

Corporate Governance in Romania: from Regulation to Implementation pp. 4-24 Downloads
Maria Manolescu, Aureliana-Geta Roman and Mihaela Mocanu
Recognising Revenue from the Construction of Real Estate in Financial Statements of Developers in Poland pp. 25-42 Downloads
Renata Dylag and Malgorzata Kucharczyk
The Power and the Glory of Big 4: A Research Note on Independence and Competence in the Context of IFRS Implementation pp. 43-54 Downloads
Catalin Nicolae Albu, Nadia Albu, Szilveszter FEKETE Pali-Pista and Dan CUZDRIOREAN Vladu
The Needs of the Financial Labour Market in Romania and the Answer of the Local Universities to This Social Demand pp. 55-73 Downloads
Paul Diaconu, Nicoleta Coman, Catalina Gorgan, Vasile Gorgan and Codrina Sandru
A Fresco of the First Financial Reporting Attempts in Romania: The Period 1837-1920 pp. 74-92 Downloads
Ramona Laptes
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