Accounting academia in emerging economies: evolutions and challenges
International Journal of Accounting & Information Management
ISSN: 1834-7649
Article publication date: 5 May 2015
Abstract
Purpose
This paper aims to investigate the development of accounting academia in an emerging country situated in Central and Eastern Europe.
Design/methodology/approach
First, the authors analyze publications in the main three local Romanian journals dedicated to accounting, using content analysis and statistical tests in line with the issues analyzed for accounting publications in the international literature. Second, they mobilize personal experience of, and observations of local developments by, the authors.
Findings
The authors find that the decision of establishing a national journal ranking system in Romania in 2005 had both positive and negative consequences. Romanian accounting academics were asked after 2005 to focus on a very short notice on writing research papers, following a long period of communism and about 15 years of post-communism during which they wrote textbooks and professional papers. Journal and university rankings therefore influenced the publication behavior of such researchers, leading to searches for efficiency, ease of publications, publications outside accounting as well as to a difficult publication of their research outcome by internationally relevant accounting journals.
Research limitations/implications
Publications in the three Romanian accounting journals for one year were analyzed and the personal experience of the authors mobilized. However, following this study, university administrators and national regulators can better ascertain the effect of their actions, and use these findings to better plan their future actions.
Originality/value
This paper contributes to accounting research literature by offering insights into the current state of accounting research and publication in an emerging economy (Romania), and by investigating the institutional factors that may be responsible for this state of affairs.
Keywords
Acknowledgements
A presentation based on the topic of this paper was made during the “Meet the editors” panel organized during the 3rd edition of the International Conference on Accounting and Management Information Systems (AMIS) held at the Bucharest University of Economic Studies, Romania, on 19-20 June 2008. Dr Lee Yao (former editor of IJAIM) was a panelist and he was intrigued by the evolutions of the academic environment in Romania in particular, and in developing countries in general. The authors thank Dr Yao and the other panelists and participants at the workshop for their contributions, comments and suggestions. Also, they particularly thank Robert Faff for his useful comments and suggestions, and the IJAIM anonymous reviewer.
Citation
Albu, N., Albu, C.N., Bunea, S. and Girbina, M.M. (2015), "Accounting academia in emerging economies: evolutions and challenges", International Journal of Accounting & Information Management, Vol. 23 No. 2, pp. 128-151. https://doi.org/10.1108/IJAIM-04-2014-0024
Publisher
:Emerald Group Publishing Limited
Copyright © 2015, Emerald Group Publishing Limited