Struggles in the accounting arena: A geopolitical reading of Romanian accounting reforms

Raluca Sandu, Dragos Zelinschi () and Laurence Ferry
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Raluca Sandu: SKEMA Business School
Dragos Zelinschi: LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - Nantes Univ - IAE Nantes - Nantes Université - Institut d'Administration des Entreprises - Nantes - Nantes Université - pôle Sociétés - Nantes Univ - Nantes Université

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Abstract: Transition economies have undertaken an accelerated series of reforms after the collapse of communism, aiming at the (re)construction of market institutions. In this paper we build on a geopolitical perspective, and on accounting profession literature to map the accounting reforms in post-communist Romania. We find that accounting reforms are reflecting broader processes of globalisation and Europeanization. By examining the ‘territorial' disputes over the Romanian accounting reform and the successive leadership of groups of experts from France and United Kingdom we draw attention on the drivers of accounting reforms. These are not limited to the technical aspects of accounting and the interests of the actors, but have their roots embedded in the broader geopolitical setting. In the case of Romania, the European Union accession guides the path and pace of accounting reforms, having as general background the globalisation of accounting regulation.

Keywords: accounting reform; transitional economies; globalization; accounting harmonization; accounting profession (search for similar items in EconPapers)
Date: 2022-08-17
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Published in Accounting History, 2022, 28 (1), pp.143-169. ⟨10.1177/10323732221109658⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04477615

DOI: 10.1177/10323732221109658

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