Romanian accounting profession: erudition and perspectives
Article
Article Title | Romanian accounting profession: erudition and perspectives |
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ERA Journal ID | 40521 |
Article Category | Article |
Authors | Matis, Dumitru (Author), James, Kieran (Author), Mustata, Razvan V. (Author) and Bonaci, Carmen Giorgiana (Author) |
Journal Title | International Journal of Critical Accounting |
Journal Citation | 4 (2), pp. 120-144 |
Number of Pages | 25 |
Year | 2012 |
Place of Publication | Geneve, Switzerland |
ISSN | 1757-9848 |
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 |
Keywords | accounting profession; national accounting value and culture; historical realities; Romania |
ANZSRC Field of Research 2020 | 350103. Financial accounting |
350199. Accounting, auditing and accountability not elsewhere classified | |
350102. Auditing and accountability | |
350104. International accounting | |
Public Notes | Files associated with this item cannot be displayed due to copyright restrictions. |
Byline Affiliations | Babes-Bolyai University, Romania |
School of Accounting, Economics and Finance | |
Institution of Origin | University of Southern Queensland |
https://research.usq.edu.au/item/q1598/romanian-accounting-profession-erudition-and-perspectives
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