IDEAS home Printed from
MyIDEAS: Login to save this article or follow this journal

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

  • Nadia ALBU


    (The Bucharest University of Economic Studies, Romania)

Registered author(s):

    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.

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL:
    Download Restriction: no

    Article provided by Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies in its journal Journal of Accounting and Management Information Systems.

    Volume (Year): 12 (2013)
    Issue (Month): 4 (December)
    Pages: 537-552

    in new window

    Handle: RePEc:ami:journl:v:12:y:2013:i:4:p:537-552
    Contact details of provider:

    No references listed on IDEAS
    You can help add them by filling out this form.

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:ami:journl:v:12:y:2013:i:4:p:537-552. 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: (Cristina Geambasu)

    The email address of this maintainer does not seem to be valid anymore. Please ask Cristina Geambasu to update the entry or send us the correct address

    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.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.