Romanian accounting profession: erudition and perspectives

Dumitru Matis, Kieran James, Razvan Mustata () and Carmen Bonaci ()

International Journal of Critical Accounting, 2012, vol. 4, issue 2, 120-144

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.

Keywords: accounting profession; national accounting values; culture; historical realities; Romania; accounting standards. (search for similar items in EconPapers)
Date: 2012
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.inderscience.com/link.php?id=46378 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ids:ijcrac:v:4:y:2012:i:2:p:120-144

Access Statistics for this article

More articles in International Journal of Critical Accounting from Inderscience Enterprises Ltd
Bibliographic data for series maintained by Sarah Parker ().