Journal of Accounting and Management Information Systems

2011 - 2025

From Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies
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Volume 12, issue 4, 2013

Liquidity, Sentiment and Segmentation: A Survey of Closed-End Fund Literature pp. 510-536

Mary Fletcher

Exploring the Recent Evolution of the Accounting Profession in Romania – An Institutional Approach pp. 537-552

Nadia Albu

Compliance with the Principles of Corporate Governance: Different Perspectives from Jordan pp. 553-577

Mo'taz Amin Al-Sa'eed

Supporting Management Decisions by Using Artificial Neural Networks for Exchange Rate Prediction pp. 578-594

Laura Maria BADEA (stroie)

Does the Extent to Which an ERP System is Human-Centered Contribute to User Satisfaction with That System? pp. 595-625

Petrus A. Usmanij, Mei-Tai Chu and Rajiv Khosla

ERP Solutions between Success and Failure pp. 626-649

Victoria Stanciu and Andrei Tinca

Information System for the Management of the Processes pp. 650-670

Vladimir Krajcik

An Analysis Framework for Defining the Required IT&C Competencies for the Accounting Profession pp. 671-696

Catalin Georgel Tudor, Mirela Gheorghe, Mirela Oancea and Robert Sova

Volume 12, issue 3, 2013

Accounting Policy Options under IFRS: Evidence from Turkey pp. 388-404

Oguzhan Bahadir and Buke Tolga

Perceptions of Accounting Professionals on IFRS Application at the Individual Financial Statements: Evidence from Romania pp. 405-423

Marian Sacarin, Stefan Bunea and Maria Madalina Girbina

How Relevant is Size for Setting the Scope of The IFRS for SMEs? pp. 424-439

Catalin Nicolae Albu

A Takeover Case from Turkey’s Privatization Affords of the State Owned Enterprises: Two-Step Leveraged Buyout Transaction pp. 440-454

Recep Pekdemir, Ayca Zeynep Suer and Melis Ercan

Pros and Cons for the Implementation of Target Costing Method in Romanian Economic Entities pp. 455-470

Sorin Briciu and Sorinel Capusneanu

The Behavioral Intention of Malaysian Students toward Accounting Discipline pp. 471-488

Gholamreza Zandi, Babak Naysary and Say SOK Kwan

Centrifugal Trends in Collective Bargaining pp. 489-503

Raluca Dimitriu

Volume 12, issue 2, 2013

Generating Innovative Research Ideas pp. 144-154

Donald Stokes

The Role of Management as a User of Accounting Information: Implications for Standard Setting pp. 155-189

Brigitte Eierle and Wolfgang Schultze

Assuming the Worst: The Shifting Sands of Pension Accounting pp. 190-212

Alistair Byrne, Iain Clacher, David Hillier and Allan Hodgson

Voluntary Demand for Auditing by Farm Businesses: An Australian Perspective pp. 213-234

Peter Carey and George Tanewski

Auditor Independence in New Zealand: Further Evidence on the Role of Non-Audit Services pp. 235-262

Si Wen (Stacey) Wang and David Hay

Does Audit Quality Improve After the Implementation of Mandatory Audit Partner Rotation? pp. 263-279

Gary Monroe and Sarowar Hossain

The Effect of the Introduction of the Euro on Asymmetric Stock Market Returns Volatility Across the Euro-Zone pp. 280-301

Simon Moorhead and Robert Brooks

Oil, Oil Volatility and Airline Stocks: A Global Analysis pp. 302-318

Mohan Nandha, Robert Brooks and Robert Faff

An Investigation of the Interest Rate Risk and Exchange Rate Risk of rhe European Financial Sector: Euro Zone Versus Non-Euro Zone Countries pp. 319-344

Amalia DI Iorio, Robert Faff and Harald Sander

The Soviet Accounting Bulletin, 1973-1983 pp. 345-378

David Alexander

Volume 12, issue 1, 2013

The Role of Organizational and Cultural Factors in the Adoption of Activity-Based Costing: The Case of Moroccan Firms pp. 4-21

Karim Charaf and Pierre-Laurent Bescos

The Relationship between Activity Based Costing, Business Strategy and Performance in Moroccan pp. 22-38

Azzouz Elhamma and Zhang YI Fei

A Comparative Study on the Business School Students’ Perceptions on the Professional Accountancy of Turkey pp. 39-60

Isil Pekdemir, Recep Pekdemir and Yasemin Sen

Accounting Professionals’ Perceptions of Ethics Education: Evidence from Turkey pp. 61-75

Ali Uyar and Ali Haydar Gungormuª

Effects of Financial and Non-Financial Information Disclosure on Prices’ Mechanisms for Emergent Markets: The Case of Bucharest Stock Exchange pp. 76-100

Bogdan Dima, Ioan Cuzman, Stefana DIMA (cristea) and Otilia Saramat

Implications of the Operational Risk Practices Applied in the Banking Sector on the Information Systems Area pp. 101-117

Pavel Nastase and Simona Felicia Unchiasu

Decoding Gimmicks of Financial Shenanigans in Telecom Sector in India pp. 118-131

Sandeep Goel

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