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Article

Nadia Albu, Cătălin Nicolae Albu, Ştefan Bunea, Daniela Artemisa Calu and Maria Mădălina Girbina

This study aims to investigate in‐depth, and explain the issues related to, the implementation of IAS/IFRS in an emergent country that recently adhered to the European…

Abstract

Purpose

This study aims to investigate in‐depth, and explain the issues related to, the implementation of IAS/IFRS in an emergent country that recently adhered to the European Union, i.e. Romania.

Design/methodology/approach

An institutional and structuration theory perspective is used to discuss two stages of IAS/IFRS implementation in Romania. Both primary (11 in‐depth semi‐structured interviews conducted with key actors involved in financial reporting) and secondary data (accounting regulations after the fall of communism, with respect to the implementation of IAS/IFRS) were collected for the purpose of the paper.

Findings

It was found that the two stages of IAS/IFRS implementation had different outcomes, with a more profound and qualitative impact of the second phase. The first step was a result of coercive external forces, that is, the influence of the World Bank. Given the lack of other factors to favor the change process, it is argued that the actual implementation of IAS in that period was very limited. Even though the second step meant a reduction in scope to only listed companies in consolidated accounts and financial institutions, it is argued that it was accompanied by a change process more significant than in the previous period.

Originality/value

The paper investigates the inter‐play between institutions, routines and politics in the Romanian context and highlights the complexity of accounting change in an emerging country.

Details

Journal of Accounting in Emerging Economies, vol. 1 no. 1
Type: Research Article
ISSN: 2042-1168

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Article

Elena-Mădălina Vătămănescu, Andreia Gabriela Andrei and Florina Pînzaru

The purpose of this paper is to explore the influence of five dimensions of similarity (i.e. condition similarity, context similarity, catalyst similarity, consequence…

Abstract

Purpose

The purpose of this paper is to explore the influence of five dimensions of similarity (i.e. condition similarity, context similarity, catalyst similarity, consequence similarity and connection similarity) on Facebook social networks development.

Design/methodology/approach

A questionnaire-based survey was conducted with 245 Romanian college students. SmartPLS 3 statistical software for partial least squares structural equation modeling was chosen as the most adequate technique for the assessment of models with both composites and reflective constructs.

Findings

More than 52 percent of the variance in social network development was explained by the advanced similarity model. Each dimension had a positive effect on Facebook social networks development, the highest influences being exerted by condition similarity, context similarity and consequence similarity.

Research limitations/implications

The current approach is substantively based on the homophily paradigm in explaining social network development. Future research would benefit from comparing and contrasting complementary theories (e.g. the rational self-interest paradigm, the social exchange or dependency theories) with the current findings. Also, the research is tributary to a convenience-based sample of Romanian college students which limits the generalization of the results to other cultural contexts and, thus, invites further research initiatives to test the model in different settings.

Social implications

Similarity attributes and mechanisms consistently determine the dynamics of online social networks, a fact which should be investigated in depth in terms of the impact of new technologies among young people.

Originality/value

This study is among the first research initiatives to approach similarity structures and processes within an integrative framework and to conduct the empirical analysis beyond US-centric samples.

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Article

Arnaldo Camuffo, Andrea Furlan, Pietro Romano and Andrea Vinelli

The purpose of this paper is to investigate routes towards supplier and production network internationalisation.

Abstract

Purpose

The purpose of this paper is to investigate routes towards supplier and production network internationalisation.

Design/methodology/approach

Multiple case‐study analysis has been applied to a sample of 11 Italian footwear and apparel companies with headquarters located in the North‐east of Italy. Within and cross‐case analyses illustrate and compare how these firms relocated one or more segments of their supplier and production networks to Romania.

Findings

The findings support theories that view internationalisation as an incremental process of experiential knowledge accumulation. The case studies suggest that firms undertake three different routes towards supplier and production network internationalisation: traditional subcontracting; co‐ordinated subcontracting; and supply system relocation. These routes' typology is grounded on an original model, which is the theoretical contribution of the paper, which elaborates Johanson and Vahlne's framework adding two variables: the nature of the technological knowledge that needs to be transferred to run the foreign operations and the nature of the customer‐supplier (CS) interaction context of the focal firm.

Research limitations/implications

The characteristics of the model proposed set the boundaries of the research approach and suggest new avenues for further research. First, the model rests on the idea that no firm can fully control the dynamics of its international network, since these are an emergent process. Consequently, the study does not provide practitioners with a rigid set of normative indications about what factors to consider when designing international supply networks. Secondly, the model does not consider all the factors that impact on the internationalisation of the supplier and production network. Finally, the model is not evolutionary and does not assess the relationships between the internationalisation process (its timing, speed, etc.) and firms' performance.

Practical implications

The typology can support managers when framing the problem of choosing among different routes of supplier and production network internationalisation. Furthermore, the findings suggest that these decisions are influenced by the nature of the technological knowledge involved and the CS interaction context.

Originality/value

The paper extends the theory of the supply network internationalisation process, proposing a model that captures the variables actually involved in such a process and their dynamic relationships.

Details

International Journal of Operations & Production Management, vol. 27 no. 4
Type: Research Article
ISSN: 0144-3577

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Article

Paul Cutler and Jane Shears

This article describes the partnership between Hamlet Trust and Romanian mental health NGOs to develop local marketing strategies. All the NGOs are seeking to create…

Abstract

This article describes the partnership between Hamlet Trust and Romanian mental health NGOs to develop local marketing strategies. All the NGOs are seeking to create employment opportunities for their members whilst raising sustainable independent revenue to fund their activities. The article explores some of the lessons learnt over the last year and identifies some pointers for the future.

Details

A Life in the Day, vol. 5 no. 3
Type: Research Article
ISSN: 1366-6282

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Article

Nadia Albu, Catalin Nicolae Albu, Stefan Bunea and Maria Madalina Girbina

– This paper aims to investigate the development of accounting academia in an emerging country situated in Central and Eastern Europe.

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.

Details

International Journal of Accounting & Information Management, vol. 23 no. 2
Type: Research Article
ISSN: 1834-7649

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Article

Ioana Lupu and Raluca Sandu

Despite the growing amount of research on the social and organizational role of legitimacy, very little is known about the subtle discursive processes through which…

Abstract

Purpose

Despite the growing amount of research on the social and organizational role of legitimacy, very little is known about the subtle discursive processes through which organizational changes are legitimated in contemporary society. The purpose of this paper is to explore the subtle processes of interdiscursivity and intertextuality through which an organization constructs a sense of legitimacy.

Design/methodology/approach

Drawing on the case of a newly privatized oil company in a transitional, post-communist economy, the authors’ research uses critical discourse analysis to analyze the annual reports, corporate press releases, and relevant media from the four years following privatization.

Findings

The authors argue for a relational understanding of legitimacy construction that emphasizes how legitimacy relies on the multiple processes of intertextuality linking corporate narratives and media texts. Corporate narratives are not produced solely by the discourses that occur at the individual and organizational levels; they are also produced by the much broader discourses that occur at the societal level.

Originality/value

This study’s main contribution is that it reveals the intertextual and interdiscursive construction of corporate narratives, which is a key element in understanding how discourses around privatization are interlinked and draw upon other macro-level discourses to construct legitimacy.

Details

Accounting, Auditing & Accountability Journal, vol. 30 no. 3
Type: Research Article
ISSN: 0951-3574

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Book part

Monica E. Mincu and Irina Horga

This chapter focuses on meanings of decentralization in the context of post-socialist reforms in Romania. The main purpose is to examine the circulation of…

Abstract

This chapter focuses on meanings of decentralization in the context of post-socialist reforms in Romania. The main purpose is to examine the circulation of decentralization reform in what is generally considered to be a highly centralized country. Drawing on policy analysis and in-depth interviews and focus groups with teachers and school administrators, the findings reveal contrasting perspectives and hybridized ideas about the meanings of decentralization reforms in Romania. These reforms should be seen in the context of larger trends toward marketization (McGinn & Welsh, 1999). With the emergence of discourses on modernization and a “return to Europe,” Romanian political culture has offered a complementary, legitimizing base to the decentralizing reform of administration and education. In line with the recent history of these reforms, most interview participants view 1998 as the peak of real “institutional autonomy,” followed by a decline or even a slow recentralization in subsequent years. They also refer to “self-assigned” or “reclaimed” autonomy, which every teacher can adopt “in their own class, once the doors are closed.” Significantly, most agree that the latter type is essentially the same as in the communist period, prior to the 1989 political changes. We will thus investigate the contrasting perspectives expressed by scholars, teachers, and in policy documents, as well as the hybridized ideas which together result in various visions of reform. The analysis of post-socialist changes, both as real and imagined processes, leads us to conclude that the Romanian education transition should be seen as a complex process which has followed unanticipated trajectories and has led to multiple destinations (Silova, 2009).

Details

Post-Socialism is not Dead: (Re)Reading the Global in Comparative Education
Type: Book
ISBN: 978-0-85724-418-5

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Book part

Roxana Maria Ghiaţău and Nicoleta Laura Popa

The intellectual and academic legitimacy of Comparative Education has been a critical issue in the international debate for a long time now. The fragility of the field is…

Abstract

The intellectual and academic legitimacy of Comparative Education has been a critical issue in the international debate for a long time now. The fragility of the field is well known and understood. Despite frictions and misunderstandings, there are academic and professional structures robust enough to sustain the identity of the field in numerous countries on all continents. In Romania, there are no systematic concerns related to Comparative Education as an epistemologically autonomous field. Moreover, we cannot even argue for the existence of enough academic infrastructures to support Comparative Education as a research direction. But as countries in the world cannot afford to ignore global trends in terms of economy, technology, culture, Romania cannot disregard developments of educational policies and practices in Europe and throughout the world. Globalization and interconnections between contemporary societies raise common challenges for education systems in the world, and these are eventually reflected in national academic discourses. The major objectives of the present chapter are the following: (1) proposing an inventory of causes that led to the delay in establishing Comparative Education as an autonomous research field in Romania and (2) identifying progresses and accumulations that could lead to establishing Comparative Education as an explicit rather than tangential research field in Romania.

Details

Annual Review of Comparative and International Education 2017
Type: Book
ISBN: 978-1-78743-765-4

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Article

Adela Deaconu and Dan Dacian Cuzdriorean

– The purpose of this paper is to investigate stakeholders’ salience on accounting and in particular to assess the magnitude of state influence in Romania, an emerging context.

Abstract

Purpose

The purpose of this paper is to investigate stakeholders’ salience on accounting and in particular to assess the magnitude of state influence in Romania, an emerging context.

Design/methodology/approach

This research integrates stakeholders’ theory and an empirical approach based on a survey administrated to professional accountants as preparers of accounts on the financial reporting market.

Findings

The findings confirm the hypothesis of Mitchell et al. (1997) that the importance of stakeholders is high if attributes like power, legitimacy and claims urgency are perceived as current. In the Romanian emergent context, for the period 1991-2010, a relatively strong tax-accounting linkage is still identified according to Lamb et al.’s (1998) hierarchy. However, as compared to the absolute dominance observed for the early post-communist stage, the state holds the second position in terms of values of stakeholder attributes, after the shareholders.

Practical implications

An increased influence of the accounting bodies, academics and business representatives, who should communicate effectively and constructively with the public structures with respect to enforcement of accounting regulations and the type of organizations involved. The higher focus on IFRS in the EU and in Romania and the evolution of Romanian economic and legal structures lead to the reassessment of the usefulness of IFRS, at least in the case of certain types of organizations. This is also due to the fact that the new IASB framework takes into consideration other types of stakeholders than (actual) shareholders along with the providers of finance from the entity and stewardship perspective.

Originality/value

This paper argues that one of the factors of state influence in accounting is the tax-accounting linkage who is still occurs in this context in present. Also, refers to another factor that caused the watering down of the state’ position, namely, the growing impact of IFRS on Romanian financial reporting.

Details

Journal of Accounting in Emerging Economies, vol. 6 no. 3
Type: Research Article
ISSN: 2042-1168

Keywords

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Book part

Cătălin Nicolae Albu, Nadia Albu and David Alexander

The purpose of this chapter is to examine the transfer of a concept issued in one culture to a different setting, featuring different characteristics from the one in which…

Abstract

Purpose

The purpose of this chapter is to examine the transfer of a concept issued in one culture to a different setting, featuring different characteristics from the one in which the concept appeared.

Methodology/approach

Secondary data have been collected by analysing accounting regulations issued after the fall of communism with respect to true and fair view (TFV). Primary data have been collected by conducting eleven semi-structured interviews with representatives of major actors involved in the process of financial reporting. We have further developed and tested two research propositions.

Findings

We find that the perception of TFV in Romania depends firstly on the category of actors. Second, we find that merely including a rule or a concept in the regulations of a certain setting does not automatically mean that they will be applied de facto consistently with their original meaning, issued from a different setting.

Implications

We conclude that concept intertranslatability cannot be assumed under the circumstances investigated in our chapter, with immediate implications for other cases presupposing that concept transfer works, such as International Financial Reporting Standards (IFRS).

Research limitations

The small number of interviews we have conducted may be viewed as a limitation of our study; however, special care was exercised when choosing interviewees, and they are key persons within their organizations, or representative of all the interested parties in the process of financial reporting in Romania.

Originality/value

We contribute to an increasing literature on accounting harmonization and applicability of global standards and concepts in local contexts.

Details

Accounting in Central and Eastern Europe
Type: Book
ISBN: 978-1-78190-939-3

Keywords

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