Researches on accounting history in Romania are sparse and generally overshadowed. The focus of this paper is to show a fresco of the first financial reporting attempts in Romania and also of the challenges that the drawing up of the first balance sheets brought about. The main conclusion of...

This study is an empirical research that aims to investigate what the labour market for the financial-accounting segment in Romania require in terms of professional and personal skills developed within the accounting education curriculum in the Romanian universities. Also, we investigate if the...

The Soviet Accounting Bulletin was published from 1973 to 1983. It provided rare and fascinating direct insight into the role, function and position of the bookkeeper/accountant in the Soviet system, both in theory, e.g. through Lenin’s writing, and in practice, e.g. through extensive...

The purpose of this study is to investigate accounting professionals’ perceptions of (1) importance of education phases and environmental conditions in development of ethics awareness, (2) approaches in accounting ethics education in university and professional pre-qualification, and (3)...

This paper investigates the impact of publicly disclosed information on market values for Romanian companies listed on Bucharest Stock Exchange, using as benchmark a more developed market, the Madrid Stock Exchange. The study is motivated by the European Union’s decision to require the use of...

Accounting profession has had a bad reputation in many countries for years. This might come from misinformation or misperception. This has been well studied around the world recently. The studies realized in the last decade mainly have been on the understanding and analyzing the opinions and/or...

Major corporate financial shenanigans get away in the name of creative accounting. But, they need to be studied for lessons learned and strategies to avoid or reduce the incidence of such frauds in the future. It is essential for shareholders, particularly the common man who does not have any...

This paper explores the drivers that condition innovation and creativity. Appling this to the research context, I identify strategies for accounting authors to increase their chances of publishing in the leading journals. In essence, I argue that we should aim to play at the intersection of...

This paper aims a comparative analysis between IFRS for SMEs and Romanian national accounting regulations concerning measurement of formal convergence level of definitions, treatment and policies of Property, Plant and Equipment (PPE) and highlighting main national fiscal rules related. With the...

This paper examines the satisfaction of the users of Activity-Based Costing (ABC) of Moroccan companies. Relying on the Importance Performance Analysis (IPA) tool, we attempt to analyze the importance and the performance that ABC uses to identify strengths and weaknesses; and therefore, develop...