Catalin Albu

Catalin Albu
Bucharest Academy of Economic Studies | ASE · Accounting and Auditing

PhD

About

59
Publications
43,882
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866
Citations
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January 2000 - February 2015
Bucharest Academy of Economic Studies
Position
  • Professor (Full)

Publications

Publications (59)
Article
Full-text available
Romanian accounting rules (RAR) had followed a convergence process with International Accounting Standards/International Financial Reporting Standards (IAS/IFRS) since 1999, and the level of convergence has increased over time. The Romanian accounting regulator continues to follow IAS/IFRS in internalizing the Accounting Directive 2013 Directive 20...
Article
Full-text available
Purpose – This study aims to investigate in-depth, and explain the issues related to, the implementation of IAS/IFRS in an emergent country that recently adhered to the European Union, i.e. Romania. Design/Methodology/Approach – An institutional and structuration theory perspective is used to discuss two stages of IAS/IFRS implementation in Romania...
Article
Full-text available
Universities, departments and academics are in quest for performance. Measuring performance means establishing and applying a ranking system which is usually finalised with a hierarchy. We endeavoured in this context to a study of the extant situation characterising the performance of the Romania-based accounting academic. Several data sources and...
Article
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Over a recent short period, a number of interventions potentially helped move the Romanian accounting system away from being a tool simply used to support a planned economy. They include harmonization with the European Directives, the introduction of International Financial Reporting Standards (IFRS) and an increased move towards modern information...
Article
The purpose of this article is to investigate and analyze through the lens of contingency theory the existence and use of management accounting techniques in Romanian entities, with an in‐depth consideration of the institutional factors characterizing the environment of this country. Using a sample of 109 respondents, we identify factors associated...
Article
Romania ranks at the extreme low end in Eastern Europe in terms of Hofstede cultural insights, rule of law, government effectiveness, and corruption—potentially limiting governance quality for restricting resource channeling. In this paper, we examine whether these shortcomings flow over into the degree of corporate insider trading profitability at...
Article
Purpose Mobilizing a theoretical framework combining institutional logics and “imprinting” lenses, this paper provides an in-depth contextualized analysis of how historical imprints affect social and environmental reporting (SER) practices in Romania, a post-communist country in Eastern Europe. Design/methodology/approach The authors conduct a qua...
Article
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Building on semi-structured interviews and publicly available documents in the realm of accounting, auditing and capital market regulation in Romania, this paper reviews and reflects on the prerequisites for, and conditions affecting the development of a financial reporting enforcement system (FRES) of Western origin in an emerging economy. It does...
Article
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In this paper, we investigate the impact of the abrupt switch to online teaching which occurred in 2020 due to the COVID-19 pandemic. By using responses from 362 professors and students from 13 European countries, we find that universities and students were very quick to adapt to the new changes and that a mix of synchronous and asynchronous intera...
Article
This paper investigates the process of translating a costing tool into operational use in the context of a transitional (post-communist) economy, where local institutions challenge the rationality of western methods. By mobilizing Actor-Network Theory, in particular Callon’s four moments of translation, and by drawing data from an interventionist r...
Article
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We examine the impact of International Financial Reporting Standards (IFRS) in the institutional context of the Central and Eastern European (CEE) member countries of the European Union. Extending prior IFRS research with national or multi-country regional insights from CEE, we investigate both firm-level financial reporting benefits and country-le...
Article
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There is recent increased interest in investigating the way corporate reports are used to convey management's view of organizational performance. While previous research was mainly conducted in developed economies, the case of emerging economies in Southeast Europe provides new insights as these countries are characterized by poorer corporate gover...
Preprint
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This study examines the extent to which the purported benefits of adopting International Financial Reporting Standards have been realised in Central and Eastern European member countries of the European Union. Our survey of expert professionals employed by Big 4 accounting firms reveals that the benefits of IFRS adoption are perceived likely to ove...
Article
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In this paper we investigate the existence and evolution of bioeconomic projects of OMV Group, a major global player in the oil and gas industry. We further study the intellectual capital components utilized by OMV Group in supporting these bioeconomic actions. We conduct a longitudinal case study over the 2010-2016 period and illustrate with the c...
Article
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The purpose of this paper, building upon the papers included in this special section of Accounting in Europe on Corporate reporting in CEE countries and on our knowledge of the region, is to broaden out and open up dialogue and debate about how local institutions are evolving and impact the corporate reporting practices in this under-researched reg...
Article
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This special issue of the journal of Accounting and Management Information Systems groups recent research into reporting by Small and Medium-sized Entities (SMEs) in four countries of Central and Eastern Europe (CEE):, namely Poland, Romania, Slovenia and Turkey. SMEs represent the vast majority of entities in many jurisdictions around the world, c...
Article
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Article
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Corporate Social Responsibility (CSR) regulations, frameworks and practices have increasingly preoccupied accounting researchers over the last decades. The countries in Central and Eastern Europe (CEE) have significantly evolved after the fall or the decline of their non-democratic regimes, and improved reporting by companies in such countries is c...
Article
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Several calls have been made to investigate the processes of change characterizing academia worldwide. In particular, the tension apparent between the ‘universal’ models (standards, rankings) on the one hand, and the cultural and social features of academia in specific countries on the other hand, was deemed very fruitful to be researched. Most Cen...
Article
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Purpose – This paper aims to investigate the development of accounting academia in an emerging country situated in Central and Eastern Europe. Design/methodology/approach – First, the authors analyze publications in the main three local Romanian journals dedicated to accounting, using content analysis and statistical tests in line with the issues...
Article
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We investigate how Enterprise Resource Planning Systems (ERPSs) are implemented and employed in a transition economy. Specifically, we conduct a longitudinal case study to investigate the fit between context variables that is, variables describing the organizational factors and the business environment, and the ERPS, and the impact of this fit on o...
Article
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Purpose – The aim of this study is to examine the attitude of Romanian companies listed on the Bucharest Stock Exchange towards the “comply-or-explain” principle, under which they fulfill their corporate governance obligations. Design/methodology/approach – We design and use five indexes to investigate the compliance of Romanian listed companies w...
Article
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This paper addresses the transparency and the quality of financial disclosures of listed entities in the case of an emerging economy (i.e. Romania), in order to shed some light on the particular local context of the country and its impact on accounting practices. We analyze the entire population of non-financial entities listed in the first tier of...
Article
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The purpose of this paper is to introduce and reflect on the International Financial Reporting Standards (IFRS) application in Central and South-Eastern European (CSEE) countries, by providing an overview of IFRS research conducted in this geographical area, put in the context of the countries included. This special issue thus comprises the IFRS ex...
Article
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This study is motivated by the importance of communication with consumers in the pharmaceutical industry. We view communication as part of the company's responsibility towards consumers. The aim of this study is to examine the communication mechanisms of corporate social responsibility practices related to consumers in the pharmaceutical industry i...
Article
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This study is motivated by the importance of communication with consumers in the pharmaceutical industry. We view communication as part of the company's responsibility towards consumers. The aim of this study is to examine the communication mechanisms of corporate social responsibility practices related to consumers in the pharmaceutical industry i...
Article
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Over the last years an increasing number of companies issued Corporate Social Responsibility (CSR) or Sustainability Reports to complement their traditional financial reporting. Companies use various sustainability reporting standards or develop their own reporting frameworks starting from the existing ones. This variation of practices pointed out...
Article
This research investigates the perceptions of stakeholders involved in financial reporting in four emerging economies (the Czech Republic, Hungary, Romania, and Turkey) regarding the possible implementation of IFRS for SMEs, in terms of costs, benefits, and strategy of adoption. In‐depth, semi‐structured interviews were conducted with representativ...
Article
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Best practices are conceived in management as improvement programs leading to higher organizational performance. We hereby take an interest in the effects of Enterprise Resource Planning (ERP), systems implementation as managerial tools on firm performance, in connection with the organizational processes, and accounting and controlling systems. The...
Article
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International Financial Reporting Standards (IFRS) are a reference point for the modernisation of accounting models in emerging economies. Previous literature documents a diverse IFRS experience, especially among emerging economies. The IFRS implementation strategy and local institutional characteristics shape the way in which the standards are use...
Article
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Answers have been sought to questions such as the following two for more than a decade: Why do accounting academics conduct research, and how important is this research to practice? This is not an easy task though. Academics’ and practitioners’ agendas, interests and approaches seem to be different, thus creating a gap between accounting academic r...
Chapter
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There is an increasing literature on corporate governance (hereafter CG) issues in emerging economies, and each study brings a new perspective on this rich unexploited research environment. Because ‘different environments and backgrounds give rise to specific governance needs’ (Peters et al, 2011) the context of each country is unique to some exten...
Article
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On 9 July 2009, the International Accounting Standards Board (IASB) issued the International Financial Reporting Standard for Small and Medium Sized Entities ("IFRS for SMEs") which aims to provide a financial reporting framework for SMEs falling within its scope. It is a matter for authorities in each jurisdiction to decide which entities are perm...
Article
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The study conducted a longitudinal analysis regarding Romanian profit tax regulations. Beginning with the first profit tax regulation implemented in 1991 and until now, we analyzed based on a empirical approach all changes that have occurred over time in the Romanian accounting environment. The motivation of the study conducted was based on the str...
Article
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In March 2010, the European Commission renewed its strategy to promote Corporate Social Responsibility in order to ensure long term employee and consumer trust. Corporate Social Responsibility is considered more relevant in the context of the economic crisis because it can help to build (and rebuild) trust in business and to identify new forms of v...
Article
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Professions are concerned about the public image they have, and this public image is represented by stereotypes. Research is needed to understand how accountants are perceived by different actors in the society in different contexts, which would allow universities, professional bodies and employers to adjust their strategies to attract the right pe...
Article
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The latest result of the IASB’s efforts to increase the comparability of accounting information seems to be the IFRS for SMEs. The aim of this paper is in this context to offer insights on some issues associated to a possible implementation of IFRS for SMEs in Romania. We extensively review the relevant literature in order to discuss the problems w...
Article
Full-text available
Purpose – This study aims to investigate in-depth, and explain the issues related to, the implementation of IAS/IFRS in an emergent country that recently adhered to the European Union, i.e. Romania. Design/methodology/approach – An institutional and structuration theory perspective is used to discuss two stages of IAS/IFRS implementation in Romania...
Article
Full-text available
Corporate social responsibility and sustainability are key issues in the current business environment. Accountants play a crucial role in organizations in areas closely related to corporate social responsibility such as reporting, transparency, ethics, legal compliance, communication with stakeholders, and resource consumption. The aim of this pape...
Article
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One of the major roles in promoting accounting convergence is played by big accounting firms (Big 4). The objective of this paper is in this context to analyze and question the role of big auditing firms in developing and implementing IFRSs worldwide, in order to better understand the convergence process. This is a research note intended to contrib...
Article
There is a significant body of literature on management accounting systems and their roles in organizations, based on a broad range of theories. An interesting setting for research is developing economies, because of the nature of changes characterizing their economical and accounting environment. The issue of accounting change is a fruitful field...
Article
PurposeThe purpose of this chapter is to examine the transfer of a concept issued in one culture to a different setting, featuring different characteristics from the one in which the concept appeared. Methodology/approachSecondary data have been collected by analysing accounting regulations issued after the fall of communism with respect to true an...
Article
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The radical changes in the internal and external environment have set new requirements and created new possibilities for management accounting research, especially in transition economies. Over the last decades, management accounting has emerged into a popular research topic in market economy countries, influencing practice and accounting education...
Article
Research on accounting harmonization/convergence also implies measuring how close IFRS and specific standards/regulations are. In the context of a potential application of the IFRS for SMEs, the magnitude of these differences is an indicator about the cost of IFRS for SMEs implementation/application and of the success of this process. The aim of th...
Article
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Les changements radicaux dans l'environnement interne et externe de l'entreprise ont créé des nouvelles exigences et possibilités pour faire de la recherche en contrôle de gestion dans les économies en transition. Cet article se propose d'identifier quelques directions pour faire de la recherche en contrôle de gestion en Roumanie. Dans ce but, on r...

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Projects (2)
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Small and medium-sized entities (SMEs) form the potential powerhouse of European economic growth, accounting for more than 98% of all business in the European Union. SMEs constitute the most dynamic sector of many economies, including in Central and Eastern Europe (CEE), which accounts for approximately 20% of the EU’s population. This special issue thus aims at bringing together papers reflecting the experience of the CEE countries with regard to financial reporting, managerial accounting and taxation of SMEs. We welcome papers with diverse methodological approaches and paradigms.