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The accounting profession and professionist in romania

Author

Listed:
  • Bunget, Ovidiu-Constantin
  • Farcane, Nicoleta
  • Dumitrescu, Alin-Constantin
  • Popa, Adina

Abstract

An overview of the accounting profession’s evolution in Romania can only be a cause for reflection. As far as Romania is concerned, the accounting profession’s development rhythm followed the pace of the economic, social and political development of the country: first, formally speaking, as an association of graduates, subsequently organized as an association of public interest. The character of a liberal profession could occur whenever the market economy worked. The political and social changes of the mid-20th century generated a decrease of the economic importance of professional accounting mechanisms, as well as its position within the socialist system, especially in view of achieving accounting regulation expertise. Actually, the political events of 1989 led to a return to a period interrupted, about 50 years before. But the size and economic specificities were much different. This caused a rethinking of the accounting expert’s position, divisions in the accounting profession (Romanian Body of Experts and Chartered Accountants, Romanian Chamber of Auditors, the Chamber of Tax Consultants, etc.).

Suggested Citation

  • Bunget, Ovidiu-Constantin & Farcane, Nicoleta & Dumitrescu, Alin-Constantin & Popa, Adina, 2009. "The accounting profession and professionist in romania," MPRA Paper 18408, University Library of Munich, Germany.
  • Handle: RePEc:pra:mprapa:18408
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    File URL: https://mpra.ub.uni-muenchen.de/18408/1/MPRA_paper_18408.pdf
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    References listed on IDEAS

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    1. repec:sae:ecolab:v:16:y:2006:i:2:p:1-2 is not listed on IDEAS
    2. Nikolay Nenovsky & S. Statev, 2006. "Introduction," Post-Print halshs-00260898, HAL.
    3. M. Ruth & K. Donaghy & P. Kirshen, 2006. "Introduction," Chapters,in: Regional Climate Change and Variability, chapter 1 Edward Elgar Publishing.
    4. Elster, Jon, 1989. "Social Norms and Economic Theory," Journal of Economic Perspectives, American Economic Association, vol. 3(4), pages 99-117, Fall.
    5. Elster, Jon, 1996. "Rationality and the Emotions," Economic Journal, Royal Economic Society, vol. 106(438), pages 1386-1397, September.
    6. Jon Elster, 1998. "Emotions and Economic Theory," Journal of Economic Literature, American Economic Association, vol. 36(1), pages 47-74, March.
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    Cited by:

    1. Luminița IONESCU, 2016. "The Role of the Professional Accountants in Business Administration," International Conference on Economic Sciences and Business Administration, Spiru Haret University, vol. 3(1), pages 184-188, October.

    More about this item

    Keywords

    accountants; audit; Romanian Chamber of Auditor; Romanian Body of Experts and Chartered Accountants;

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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