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- Title
EXPLORING THE RECENT EVOLUTION OF THE ACCOUNTING PROFESSION IN ROMANIA - AN INSTITUTIONAL APPROACH.
- Authors
ALBU, Nadia
- Abstract
This paper mobilizes an institutionalism-based approach in order to discuss the factors influencing the recent evolution of the Romanian accounting profession and to advance a tentative prognosis. Using the case of Romania as context for the study, we illustrate how a national profession aligned to the main international requirements, but also remaining connected to local features in many cases. Using multiple sources to collect data, we discuss the main stages in the profession's evolution (formation, proliferation, and consolidation), the inter- and intra-professional conflicts, and the pressures for change. I argue that national professional bodies should consider themselves in competition with the international ones, in order to result mimetic and normative isomorphism which would be of benefit for the local profession. Therefore, the paper contributes to the research on the global - local dialectic in the accounting profession and has implications for the literature on the accounting profession, but also for professional bodies and academia.
- Subjects
ROMANIA; ACCOUNTING; VOCATIONAL guidance; INSTITUTIONALISM (Religion); PROFESSIONALIZATION; INTERNATIONAL Federation of Accountants; ASSOCIATION of Chartered Certified Accountants (Great Britain); INSTITUTE of Chartered Accountants in England &; Wales
- Publication
Journal of Accounting & Management Information Systems / Contabilitate si Informatica de Gestiune, 2013, Vol 12, Issue 4, p537
- ISSN
1843-8105
- Publication type
Article