Journal of Accounting and Management Information Systems (JAMIS)


EXPLORING THE RECENT EVOLUTION OF THE ACCOUNTING PROFESSION IN ROMANIA – AN INSTITUTIONAL APPROACH

Vol. 12, Nr. 4/2013 ,   p537..552

Author(s):  
Nadia ALBU


Keywords:   accounting profession, professional bodies, Romania, institutionalism

Abstract:  

This paper mobilizes an institutionalism-basedapproach in order to discuss the factors influencing the recent evolution ofthe Romanian accounting profession and to advance a tentative prognosis. Usingthe case of Romania as context for the study, we illustrate how a nationalprofession aligned to the main international requirements, but also remainingconnected to local features in many cases. Using multiple sources to collectdata, we discuss the main stages in the profession’s evolution (formation,proliferation, and consolidation), the inter- and intra-professional conflicts,and the pressures for change. I argue that national professional bodies shouldconsider themselves in competition with the international ones, in order toresult mimetic and normative isomorphism which would be of benefit for thelocal profession. Therefore, the papercontributes to the research on the global – local dialectic in the accountingprofession and has implications for the literature on theaccounting profession, but also for professional bodies and academia.



Download:   http://online-cig.ase.ro/jcig/art/12_4_2.pdf

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