The Changing Role Of Accountants In A Transition Economy Â€“ Evidence From Romania
Recently a number of interventions have impacted the Romanianaccounting system, such as the harmonization with the European Directives,International Financial Reporting Standards (IFRS), and an increased move towardsmodern information technologies such as Enterprise Resource Planning (ERP)software. In this study we directly explore these influences by applying job offeranalysis as a reflection of current and future organizational practices (Bollecker,2000). We determine the competencies expected from accountants in Romanianbusinesses and ask whether financial accounting and management accounting areseparate specialized positions in Romania, or are they developing into hybrid monistpositions? We conclude that the state of the Romanian accounting profession is one oftransition with some alignment with recent global trends. However, our inter-temporal analysis also suggests a degree of intransience with management andfinancial accountants, whilst sharing some common competencies, still maintaining anumber of attributes associated with the two-cycle accounting system. Finally, weshow that ERP competencies are the more important drivers of the hybridization ofaccountants in Romania.
Volume (Year): 1 (2008)
Issue (Month): 10 ()
|Contact details of provider:|| |
References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- T. Colwyn Jones & Robert Luther, 2005. "Anticipating the Impact of IFRS on the Management of German Manufacturing Companies: Some Observations from a British Perspective," Accounting in Europe, Taylor & Francis Journals, vol. 2(1), pages 165-193, January.
- Pierre-Laurent Bescos, 2002. "Les enjeux actuels et les compétences futures des membres de la fonction gestion-finance," Revue Finance Contrôle Stratégie, revues.org, vol. 5(4), pages 5-28, December.
- Toomas Haldma & Kertu Laats, 2002. "Influencing Contingencies On Management Accounting Practices In Estonian Manufacturing Companies," University of Tartu - Faculty of Economics and Business Administration Working Paper Series 13, Faculty of Economics and Business Administration, University of Tartu (Estonia).
- Marko Jarvenpaa, 2007. "Making Business Partners: A Case Study on how Management Accounting Culture was Changed," European Accounting Review, Taylor & Francis Journals, vol. 16(1), pages 99-142.
- Ariela Caglio, 2003. "Enterprise Resource Planning systems and accountants: towards hybridization?," European Accounting Review, Taylor & Francis Journals, vol. 12(1), pages 123-153.
- Dechow, Niels & Mouritsen, Jan, 2005. "Enterprise resource planning systems, management control and the quest for integration," Accounting, Organizations and Society, Elsevier, vol. 30(7-8), pages 691-733.
- John Burns & Gudrun Baldvinsdottir, 2005. "An institutional perspective of accountants' new roles - the interplay of contradictions and praxis," European Accounting Review, Taylor & Francis Journals, vol. 14(4), pages 725-757.
When requesting a correction, please mention this item's handle: RePEc:alu:journl:v:1:y:2008:i:10:p:5. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Dan-Constantin Danuletiu)
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.