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The Implications of Corporate Social Responsibility on the Accounting Profession: The Case of Romania

Author

Listed:
  • Nadia Albu

    (Academy of Economic Studies, Bucharest, Romania)

  • Cătălin Nicolae Albu

    (Academy of Economic Studies, Bucharest, Romania)

  • Maria Mădălina Gîrbină

    (Academy of Economic Studies, Bucharest, Romania)

  • Maria Iuliana Sandu

    (Academy of Economic Studies, Bucharest, Romania)

Abstract

Corporate social responsibility and sustainability are key issues in the current business environment. Accountants play a crucial role in organizations in areas closely related to corporate social responsibility such as reporting, transparency, ethics, legal compliance, communication with stakeholders, and resource consumption. The aim of this paper is to analyze the role of accountants within the corporate social responsibility, with an emphasis on the Romanian case. Via literature review and job-offer analysis, we investigate the existence of corporate social responsibility practices in Romania and its implications on the accounting profession. We find that such practices are developed to an incipient but increasing extent in Romania. Romanian accountants are increasingly called to transpose the general framework of CSR, which is legal compliance, communication with stakeholders and performance measurement, thus leading to an increase in the importance of the accounting function in an organization. The following step would be the accountants’ involvement in specific actions regarding environmental and social implications, but this is very rare in Romania. We suggest the Romanian higher and professional education adjusts more to the realities of the current business environment.

Suggested Citation

  • Nadia Albu & Cătălin Nicolae Albu & Maria Mădălina Gîrbină & Maria Iuliana Sandu, 2011. "The Implications of Corporate Social Responsibility on the Accounting Profession: The Case of Romania," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 13(29), pages 221-234, February.
    • Handle: RePEc:aes:amfeco:v:13:y:2011:i:29:p:221-234
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    Citations

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    Cited by:

    1. Claudia Catalina CIOCAN & Iuliana GEORGESCU & Mihai CARP, 2020. "The Perception of the Representatives of the Accounting Profession from Romania on the Relationship Between Conservatism and True and Fair View," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 18(159), pages 585-585.
    2. Mara Del Baldo & Adriana Tiron-Tudor & Widad Atena Faragalla, 2018. "Women’s Role in the Accounting Profession: A Comparative Study between Italy and Romania," Administrative Sciences, MDPI, vol. 9(1), pages 1-23, December.
    3. Tamara Poje & Maja Zaman Groff, 2022. "Mapping Ethics Education in Accounting Research: A Bibliometric Analysis," Journal of Business Ethics, Springer, vol. 179(2), pages 451-472, August.
    4. Ali Abdelfattah Hamdan Zyadat, 2017. "The Impact of Sustainability on the Financial Performance of Jordanian Islamic Banks," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 9(1), pages 55-63, January.
    5. Tomina Saveanu & Daniel Badulescu & Sorana Saveanu & Maria-Madela Abrudan & Alina Badulescu, 2021. "The Role of Owner-Managers in Shaping CSR Activity of Romanian SMEs," Sustainability, MDPI, vol. 13(20), pages 1-19, October.
    6. Victoria Bogdan & Delia Deliu & Tomina Săveanu & Olimpia Iuliana Ban & Dorina Nicoleta Popa, 2020. "Roll the Dice—Let’s See If Differences Really Matter! Accounting Judgments and Sustainable Decisions in the Light of a Gender and Age Analysis," Sustainability, MDPI, vol. 12(18), pages 1-31, September.
    7. Deac Veronica, 2017. "The Necessity Of Approaching The Enterprise Performance Concept Through A Theoretical Fundamental System," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 5, pages 63-69, October.
    8. Razvan V. Mustata & Carmen Giorgiana Bonaci & Cristina Hintea & Bogdana Neamtu, 2013. "Business Education For Sustainable Development: The Case of Romanian Universities," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 15(Special 7), pages 802-818, November.
    9. Cristina Raluca & Gh. Popescu, 2017. "The Role of Total Quality Management in Developing the Concept of Social Responsibility to Protect Public Interest in Associations of Liberal Professions," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 19(S11), pages 1091-1091.

    More about this item

    Keywords

    Corporate Social Responsibility (CSR); accounting profession; Romania; competence; professional body; role of accountants;
    All these keywords.

    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • Q01 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - General - - - Sustainable Development

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