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The Changing Role Of Accountants In A Transition Economy €“ Evidence From Romania

Listed author(s):
  • Catalin Nicolae Albu

    (Academy of Economic Studies of Bucharest)

  • Nadia Albu

    (Academy of Economic Studies of Bucharest)

  • Robert Faff

    (Monash University)

  • Allan Hodgson

    (Amsterdam Business School, University of Amsterdam)

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.

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Article provided by Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia in its journal Annales Universitatis Apulensis Series Oeconomica.

Volume (Year): 1 (2008)
Issue (Month): 10 ()
Pages: 1-5

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Handle: RePEc:alu:journl:v:1:y:2008:i:10:p:5
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  1. 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.
  2. Pierre-Laurent Bescos, 2002. "Les enjeux actuels et les compétences futures des membres de la fonction gestion-finance," Revue Finance Contrôle Stratégie,, vol. 5(4), pages 5-28, December.
  3. 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).
  4. 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.
  5. Ariela Caglio, 2003. "Enterprise Resource Planning systems and accountants: towards hybridization?," European Accounting Review, Taylor & Francis Journals, vol. 12(1), pages 123-153.
  6. 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.
  7. 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.
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