The International Accounting Standards Board (IASB) has been promoting a worldwide accounting harmonization and convergence project for more than a decade now with the declared purpose to increase comparability of financial information worldwide. We conduct a historical and chronological...

The main objective of this article is to evaluate the degree of formal harmonization of the Romanian accounting regulations with the International Financial Reporting Standards with regard to goodwill, as it appears in the consolidated financial situations. This study measures the degree of...

The main objective of this paper is to examine the level of disclosure regarding theconsolidated financial statements in the case of Romanian listed companies. In order to measurethis, a multiple index was used that quantifies the level of dislosure a company has achieved. Themain conclusion, in...

Purpose The authors passively apply a researcher profile pitch (RPP) template tool in accounting and across a range of Business School disciplines. Design/methodology/approach The authors document a diversity of worked examples of the RPP. Using an auto-ethnographic research design, each...

The purpose of this paper is to analyze the recent research litarature regarding public sector inter-institutional combinations. Based upon a sample of 51 articles published in 2010-2013 in four databases (Science Direct, Springer Link, Wiley Online Library and Sage), this study summarizes and...

This paper addresses to accounting researchers and proposes the use of abductive research strategy to improve the quality of accounting research outcomes. We argue that abductive reasoning has developed as a typical research method in all fields of interpretive studies but is still unrecognized...

The concept of transparency has increasingly attracted the attention of academic, political and business areas. Many studies have demonstrated the need for adopting this corporate governance principle also in the public sector, a phenomenon that has become widespread at international level. The...

In the context of New Public Management (NPM) and good governance, in the last decade the Romanian public health system has undergone a reform process. One of its consequences is the wave of public hospitals amalgamations that have occurred especially since the adoption of the new health law....