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Accounting models and influential factors in post-communist Romania

Adela Deaconu ()

International Journal of Critical Accounting, 2012, vol. 4, issue 2, 194-216

Abstract: The study proposes an analysis framework of the factors that influence accounting systems, based on Nobes's theory regarding the classification and forming of a hierarchy of accounting systems, and the stakeholders and resources dependence theory, respectively. It tests the theoretical validity of the analysis framework on the case study carried out on Romanian accounting history in the past 17 years, which make up the post-communist era. It identifies three historical stages which have different corresponding accounting models. Thus, it offers empirical research hypothesis for future studies on time and space differentiation of accounting systems. The endeavor to outline the three accounting models specific for Romania, offers the opportunity to demonstrate the reciprocal relationship between accounting and its environment, adding a pawn on the chess table of the international accounting history.

Keywords: accounting models; influential factors; analysis framework; critical accounting; Romanian accounting history; Romania. (search for similar items in EconPapers)
Date: 2012
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Handle: RePEc:ids:ijcrac:v:4:y:2012:i:2:p:194-216