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Publications (64)
ACFA 2025 is jointly organised by three leading business schools from Central and Eastern Europe: the Prague University of Economics and Business, the Bucharest University of Economic Studies, and the Krakow University of Economics.
This collaboration will take place under the umbrella of the Eastern European Group for Accounting Research (EEGAR),...
CALL FOR PAPERS WITH GUEST EDITORS:
JOANNA KRASODOMSKA
(joanna.krasodomska@uek.krakow.pl)
Krakow University of Economics, Poland
and
NADIA ALBU
(nadia.albu@cig.ase.ro)
Bucharest University of Economic Studies, Romania
The deadline for submitting papers is 30th June 2024.
The accepted papers will be published in December 2024 (Zeszyty Teoretyczne...
We investigate how local actors in the Romanian financial reporting field mobilize their indigeneity to enact and operationalize transnational financial reporting models in a context where neoliberal ideas represent a substantive change in respect to the past. We mobilize interviews with local key actors, evidence from multiple data sources, and Bo...
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...
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...
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...
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...
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...
Idea: The purpose of the paper is to investigate the institutional context in which companies’ compliance with IFRS is created over time. Data: We collected financial and non-financial data from the Bucharest Stock Exchange website, from companies’ website and from the media, for three pharma companies listed on the Bucharest Stock Exchange. We foc...
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...
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...
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...
This paper aims to examine the motivations of choosing accounting as a profession in Romania. The paper is motivated by the recent interest at the international level in understanding the trends in the accounting profession. The theoretical tension arises from the Romanian context given the significant challenges for the profession triggered by the...
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...
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...
In this paper we analyse the evolution in the level of convergence of the Romanian accounting regulations with IFRS in the last decade. We focus our study on the accounting topics covered by IAS16, IAS17, IAS41 and SIC15. We find that in 2005 the regulations exhibit a good level of convergence for property, plant and equipment, a medium level of co...
The purpose of this paper is to investigate the extent to which accounting internships contribute to forming and developing students' competencies, practical abilities, professional and ethical values and to a more informed understanding of the accounting profession. We focus on the internship experience of a group of 159 second year students and u...
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...
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...
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...
This paper offers an investigation at a micro-level of entrepreneurship in the business environment. More precisely, we conduct an empirical study of the relationship between corporate entrepreneurship and corporate governance in the case of the Romanian nonfinancial listed companies. We use publicly-available information (financial statements, ann...
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...
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...
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...
Emerging economies are characterized by a reduced level of transparency and accountability of their business environment. Previous research on corporate governance practices in these economies has highlighted the difficulties of implementing corporate governance codes, the reduced level of compliance with these codes and the reluctance of local bus...
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...
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...
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...
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...
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...
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...
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...
The aim of this paper is to provide an overview of the publications in the Journal of Accounting and Management Information Systems (JAMIS) over the period 2006-2012, and to comment on their characteristics in the context of international practices and of the Romanian particularities. We use observation and statistical analysis of the characteristi...
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...
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...
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...
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...
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...
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...
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...
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...
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. B...
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...
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...
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...
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...
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...
Recently a number of interventions have impacted the Romanianaccounting system, such as the harmonization with the European Directives,International Financial Reporting Standards (IFRS), and an increased move towardsmodern information technologies such as Enterprise Resource Planning (ERP)software. In this study we directly explore these influences...
The issue of International Financial Reporting Standards (IFRS) implementation is of a great interest for researchers, pratitioners and reglementary bodies. The IFRS for Small and Medium-sized Entities (SMEs) was issued in July 2009 and currently strategies are needed for the implementation of this standard. The aim of this paper is to discuss the...
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...