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...

This study investigates how institutional pressures influence segment-related disclosures in the footnotes to financial statements and in the narrative part of the annual reports for 246 non-financial European listed companies. We analyze occurrence, clarity and consistency of segment...

Purpose – This study aims to investigate in-depth, and explain the issues related to, the implementation of IAS/IFRS in an emergent country that recently adhered to the European Union, i.e. Romania.Design/Methodology/Approach – An institutional and structuration theory perspective is used to...