Lavinia, Olimid; Artemisa, Calu Daniela - In: Annals of Faculty of Economics 1 (2010) 1, pp. 559-564
In this paper we look at accountants as “consumers of accounting regulations”. We explain the change in the accountants’ attitude towards flexibility in the accounting regulation process, using a theory derived from social psychology: the Theory of Reasoned Action (TRA). In 1999 and 2005...
