IDEAS home Printed from https://ideas.repec.org/a/ids/ijcrac/v4y2012i2p194-216.html
   My bibliography  Save this article

Accounting models and influential factors in post-communist Romania

Author

Listed:
  • Adela Deaconu

Abstract

The study proposes an analysis framework of the factors that influence accounting systems, based on Nobes's theory regarding the classification and forming of a hierarchy of accounting systems, and the stakeholders and resources dependence theory, respectively. It tests the theoretical validity of the analysis framework on the case study carried out on Romanian accounting history in the past 17 years, which make up the post-communist era. It identifies three historical stages which have different corresponding accounting models. Thus, it offers empirical research hypothesis for future studies on time and space differentiation of accounting systems. The endeavor to outline the three accounting models specific for Romania, offers the opportunity to demonstrate the reciprocal relationship between accounting and its environment, adding a pawn on the chess table of the international accounting history.

Suggested Citation

  • Adela Deaconu, 2012. "Accounting models and influential factors in post-communist Romania," International Journal of Critical Accounting, Inderscience Enterprises Ltd, vol. 4(2), pages 194-216.
  • Handle: RePEc:ids:ijcrac:v:4:y:2012:i:2:p:194-216
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=46381
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Adela Deaconu & Dan Dacian Cuzdriorean, 2016. "Accounting and the state in post-communist Romania," African Journal of Accounting, Auditing and Finance, Inderscience Enterprises Ltd, vol. 5(1), pages 59-93.
    2. Dan Dacian Cuzdriorean & Dumitru MatiÅŸ, 2012. "The Relationship Between Accounting And Taxation Insight The European Union: The Influence Of The International Accounting Regulation," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(14), pages 1-2.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ids:ijcrac:v:4:y:2012:i:2:p:194-216. See general information about how to correct material in RePEc.

    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.

    We have no bibliographic references for this item. You can help adding them by using 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 RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=328 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.