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Exploring the Recent Evolution of the Accounting Profession in Romania – An Institutional Approach

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  • Nadia ALBU

    () (The Bucharest University of Economic Studies, Romania)

Abstract

This paper mobilizes an institutionalism-based approach in order to discuss the factors influencing the recent evolution of the Romanian accounting profession and to advance a tentative prognosis. Using the case of Romania as context for the study, we illustrate how a national profession aligned to the main international requirements, but also remaining connected to local features in many cases. Using multiple sources to collect data, 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 should consider themselves in competition with the international ones, in order to result mimetic and normative isomorphism which would be of benefit for the local profession. Therefore, the paper contributes to the research on the global – local dialectic in the accounting profession and has implications for the literature on the accounting profession, but also for professional bodies and academia.

Suggested Citation

  • Nadia ALBU, 2013. "Exploring the Recent Evolution of the Accounting Profession in Romania – An Institutional Approach," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 12(4), pages 537-552, December.
  • Handle: RePEc:ami:journl:v:12:y:2013:i:4:p:537-552
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    File URL: http://www.cig.ase.ro/articles/12_4_2.pdf
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    Cited by:

    1. Valentin Florentin Dumitru & Andrei Stanciu & Madalina Dumitru & Liliana Feleaga, 2014. "Pressure and Isomorphism in Business Education," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 16(37), pages 784-784, August.

    More about this item

    Keywords

    accounting profession; professional bodies; Romania; institutionalism;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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