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...

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...

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...

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...