relationship between the three components of the accounting profession: research, practice and teaching. With few exceptions, there … is a large consensus of opinions that there is at least a gap between accounting research and practice, if not a schism … obstacles that determine and maintain the gap between the accounting academia and practice in the Western part of Romania. With …

The purpose of this paper is to investigate the accountants’ perceptions as providers of accounting information …, regarding the status of the management accounting in the Romanian business environment. In this respect we conducted a … questionnaire-based study among accounting professionals from the Timis County. The study shows that the accountants’ perception on …