Romanian accounting profession: erudition and perspectives

Article

Matis, Dumitru, James, Kieran, Mustata, Razvan V. and Bonaci, Carmen Giorgiana. 2012. "Romanian accounting profession: erudition and perspectives." International Journal of Critical Accounting. 4 (2), pp. 120-144.
Article Title

Romanian accounting profession: erudition and perspectives

ERA Journal ID40521
Article CategoryArticle
AuthorsMatis, Dumitru (Author), James, Kieran (Author), Mustata, Razvan V. (Author) and Bonaci, Carmen Giorgiana (Author)
Journal TitleInternational Journal of Critical Accounting
Journal Citation4 (2), pp. 120-144
Number of Pages25
Year2012
Place of PublicationGeneve, Switzerland
ISSN1757-9848
1757-9856
Web Address (URL)http://www.inderscience.com/info/inarticle.php?artid=46378
Abstract

Accounting, the accounting system and the accounting profession are all dimensions, which are deeply influenced by economic, social and political evolutions of the Romanian existence from the first considered paper within Romanian accounting literature (1792) until today. We therefore set out our attempt at following how changes in political ideology and other related influential factors induce significant changes in all this above-mentioned dimensions. Historical realities lead us from the Romanian provinces, to monarchy, communism and today’s savage capitalism. Historical realities prove to be a significant force for maintaining national accounting values and
culture, regardless of their amplitude at a certain time in their evolution.
Beyond accounting profession’s evolution, development and positioning within the field of accounting, our study provides a critical analysis on the accounting profession’s capacity of contributing to the evolving of the so-called global accounting standards, undertaken by IASB. We therefore suggest the utilisation of a system for quantifying the capacity of the national accounting profession to participate at developing the global accounting environment.

Keywordsaccounting profession; national accounting value and culture; historical realities; Romania
ANZSRC Field of Research 2020350103. Financial accounting
350199. Accounting, auditing and accountability not elsewhere classified
350102. Auditing and accountability
350104. International accounting
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Byline AffiliationsBabes-Bolyai University, Romania
School of Accounting, Economics and Finance
Institution of OriginUniversity of Southern Queensland
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