Journal of Accounting and Management Information Systems

2011 - 2024

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

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

Mihaela Ionascu

Intangible Assets: Are These Resources Sufficiently Visible and Properly Controlled? pp. 545-563

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

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

Adel Karaa and Aida Krichene

Training Issues in ERP Implementations pp. 621-636

Iuliana Dorobat and Floarea Nastase

BPMN vs. UML Activity Diagram for Business Process Modeling pp. 637-651

Cristina Venera Geambasu

Volume 11, issue 3, 2012

An Investigation on Possible Links between Risk Management, Performance Measurement and Reward Schemes pp. 306-334

Selena Aureli and Federica Salvatori

Determinants of the Extent of Voluntary Disclosure in the Annual Reports of the Tunisian Firms pp. 335-370

Raida Chakroun and Hamadi Matoussi

Auditor Engagement Decision: An Exploratory Study in the Tunisian Context pp. 371-390

Insaf Ouertani and Salma DAMAK Ayadi

The Told and Retold Story of Romanian Accounting pp. 391-423

Iulia Jianu and Ionel Jianu

The Adequacy of Accounting Mandatory Disclosure under the Global Financial Crisis. A Field Study in Jordan pp. 424-441

Ali. A. AL. Zoubi and Naser. Y. AL. Zoubi

Dividend Policy and Firm Performance: A Study of Listed Firms in Nigeria pp. 442-454

Uwalomwa Uwuigbe, Jimoh Jafaru and Anijesushola Ajayi

A Typology of Situations of Accounting Systems Integration pp. 455-483

Lazhar EL Orf

Cloud Identity and Access Management – A Model Proposal pp. 484-500

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

Nadia Albu and Camelia Lungu

Bridging the Gap between Accounting Academic Research and Practice: Some Conjectures from Romania pp. 163-173

Catalin Nicolae Albu and Serban Toader

The Use of Accounting Information by Financial Analysts in Emergent Markets: The Case of Romania pp. 174-186

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

Razvan Nan

Perceptions of Preparers from Romanian Banks Regarding IFRS Application pp. 191-208

Madalina Girbina, Mihaela Minu, Stefan Bunea and Marian Sacarin

Comments on “Perceptions of Preparers from Romanian Banks Regarding IFRS Application” pp. 209-212

Andrei Dochia

Empirical Evidences of Romanian Auditors’ Behavior Regarding Creative Accounting Practices pp. 213-238

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

Tal Lahav

Impact of IFRS on Romanian Accounting and Tax Rules for Fixed Tangibles Assets pp. 243-263

Costel Istrate

Comments on “Impact of IFRS on Romanian Accounting and Tax Rules for Fixed Tangibles Assets” pp. 264-266

Clemente Kiss

The Relationship between Environmental Reporting and Corporate Governance Characteristics of Romanian Listed Entities pp. 267-294

Ionel-Alin Ienciu

Comments on “The Relationship between Environmental Reporting and Corporate Governance Characteristics of Romanian Listed Entities” pp. 295-297

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

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

Stefan Bunea, Marian Sacarin and Mihaela Minu

Assessment of the IT Governance Perception within the Romanian Business Environment pp. 44-55

Pavel Nastase and Simona Felicia Unchiasu

Social Networking as an Alternative Environment for Education pp. 56-75

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

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

Priyanka Meharia

Corporate Governance, Internal Audit and Environmental Audit - The Performance Tools in Romanian Companies pp. 112-130

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

Iancu Octavian Ionescu and Eugeniu Turlea

Exploratory Study on Social and Environmental Reporting of European Companies in Crises Period pp. 459-478

Camelia Lungu, Chirata Caraiani, Cornelia Dascalu and Raluca Guse

Influence Factors for the Choice of a Software Development Methodology pp. 479-494

Cristina Venera Geambasu, Iulia Jianu, Ionel Jianu and Alexandru Gavrila

Using Control Frameworks to Map Risks in Web 2.0 Applications pp. 495-515

Riaan J. Rudman

Enterprise 2.0 – Is The Market Ready? pp. 516-534

Dragos Marian Mangiuc

An Econometric Analysis of the Operating Profit of Romanian Companies pp. 535-546

Adriana Deaconu

Flexibilizing the Termination of the Employment Contract: Pros and Cons pp. 547-563

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

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

Mihaela Ionascu

Value Relevance of Consolidated Versus Parent Company Financial Statements: Evidence from the Largest Three European Capital Markets pp. 326-350

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

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

Madalina Dumitru, Daniela Calu, Catalina Gorgan and Adriana Calu

Stock Investors’ Response to Disclosures of Material Weaknesses in Internal Control pp. 397-423

Mirela Dobre

The Impact of Teleworking on The Audit Mission pp. 424-436

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

David Alexander and Catalin Nicolae Albu

The illusion of comparable European IFRS financial statements. Beliefs of auditors, analysts and other users pp. 106–134

Vicky Cole, Joël Branson and Diane Breesch

Accounting and the Environmental Factors - an Empirical Investigation in Post-Communist Romania pp. 135–168

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

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

Irena Jindrichovska and Irina Purcarea

Market Reaction to Mandatory IFRS Adoption: Evidence from Poland pp. 228–248

Karol Klimczak

Multiple Evaluation Options & Comparability: Equity Investments in Italy and Spain pp. 249–274

Simona Catuogno and Alessandra Allini

The Financial Impact of the Proposed Amendments to IAS 17: Evidence from Belgium and the Netherlands pp. 275–294

Deborah Branswijck, Stefanie Longueville and Patricia Everaert

Volume 10, issue 1, 2011

Corporate Governance in Romania: from Regulation to Implementation pp. 4-24

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

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

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

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

Ramona Laptes