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Accounting culture for preventing discimination in vulnerable communities

Gheorghe Zaman () and Luminita Ionescu ()
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Luminita Ionescu: Spiru Haret University of Bucharest,Romania

Romanian Journal of Economics, 2017, vol. 44, issue 1(53), 5-15

Abstract: The aim of the paper is to provide an overview of the evolution of the accounting culture in the last decades and it shows how accounting became an efficient instrument for preventing discrimination in vulnerable communities. The role of the accountant became very important after the 2008 financial crises, in the cultural context of accounting. Accounting culture can be passed down through generations, nationality or written rules, but it can be influenced by the national and international rules, values and traditions. European accounting has a long history, going back to the Italian mathematician Luca Pacioli who was the first researcher to publish a work on the double-entry system of accounting, to the modern European regulation of a growing importance for the EU Member States. The European accounting culture has a strong influence on the Romanian accounting profession. The Romanian accounting system has been influenced by French and English systems in the process of regulation, during the transition to market economy.Each European country has its own accounting body or accounting qualification and all citizens, with no discrimination, may apply for the admission exam if they have an academic degree in economic studies. The vast majority of firms, irrespective of their size, are interested in hiring a professional accountant based on his/her experience, professional knowledge and skills in order to offer high quality services.Despite the fact that accountancy is considered a “male-dominated” profession in most of the countries and there are issues about payment and gender discrimination against both women and men, in Romania, the accounting profession is modern, open and influenced by the economic and social evolution of the Romanian society. In our opinion, there is no gender, race, disability or age discrimination preventing the candidates? access to the Romanian accounting profession and there are also no restrictions to entering or exiting the European market. This research is based on the analysis of the data collected by means of two questionnaires responded by 100 students and accountants from Bucharest and the suburbs in order to understand whether discrimination impacts (or not) on the vulnerable communities.

Keywords: discimination; education and inequality; government; accounting (search for similar items in EconPapers)
JEL-codes: J71 I24 M41 M48 (search for similar items in EconPapers)
Date: 2017
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