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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.

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.

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.

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.

Competency frameworks can support public procurement capacity development and performance. However, literature on connecting professionalisation with national procurement contexts is limited. This paper aims to explain and conceptualise recent Romanian experience with developing bespoke competency frameworks at national level for public procurement that reflect the features of the Romanian public procurement system. The approach used could guide in broad-brush, mutatis mutandis, other (national) public procurement systems with comparable features, mainly those seeking a shift from a rather administrative function of public procurement towards a strategic function.

This case study reflects on the methodology used for analysing the Romanian public procurement environment in EU context to develop bespoke professionalisation instruments, and on ways to integrate competency management approaches in Romanian public procurement culture. That methodological mix has been mainly qualitative and constructionist, within an applied research approach. It combined desk research with empirical research and included legal research in this context.

A principled, methodological and pragmatic approach tailored to the procurement environment in question is essential for developing competency frameworks capable to resonate to and address the specific practical needs of that procurement system.

Competency frameworks can uphold societal objectives through public procurement.

Using valuable insights into the development of the Romanian public procurement competency frameworks, the paper provides a conceptual framework for instilling competency management approaches to public procurement professional development where the latter is governed by a rather distinct, public administration, paradigm. This conceptual framework can guide other public procurement systems and stimulate further research.

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.

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.

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.

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.

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.

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.

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

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.

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.

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.

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.

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.

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.

Romanian women migrant entrepreneurs (RWMEs) are amongst the largest EU migrant communities in the UK and make significant socioeconomic contributions to both their host and origin nations, but academic research and policy discussions have ignored them. Intersectionality raises complex contextual issues that require comprehensive examination and inclusive policies and programmes. This study is aimed at exploring how Romanian women migrant entrepreneurs experience their transnational intersectional journeys of belonging, as they create, negotiate and enact their intersectional identities of the country of origin, gender and being entrepreneurs in the UK and Romania.

This Interpretative Phenomenological Analysis (IPA) draws on draws upon Crenshaw's (1991) intersectional and Social Identity theories (Tajfel and Turner, 1979) to investigate how nine interviewed RWMEs have experienced their transnational journeys of acculturative belonging in the UK and Romania.

The study findings show how RWMEs undo and negotiate their intersecting identities to adhere to socio-cultural standards in both their host and native nations. In the UK, they feel empowered as women entrepreneurs, but in patriarchal Romania, their entrepreneurial identity is revoked, contradicting the prescribed socio-cultural roles.

This study responds to the call regarding inequalities in entrepreneurship opportunities (Vershinina et al., 2022). By focussing on the understudied community of RWMEs and exploring new intersectional and transnational contextual insights, it contributes to the literature and practice of migrant entrepreneurship. These empirical findings are essential for the development of evidence-based, disaggregated entrepreneurship programmes and policies.

This study responds to the call regarding inequalities in entrepreneurship opportunities (Vershinina et al., 2022). By focussing on the understudied community of RWMEs and exploring new intersectional and transnational contextual insights, it contributes to the literature and practice of migrant entrepreneurship. These empirical findings are essential for the development of evidence-based, disaggregated entrepreneurship programmes and policies.

Competency frameworks can support public procurement capacity development and performance. However, literature on connecting professionalisation with national procurement contexts is limited. This paper aims to explain and conceptualise recent Romanian experience with developing bespoke competency frameworks at national level for public procurement that reflect the features of the Romanian public procurement system. The approach used could guide in broad-brush, mutatis mutandis, other (national) public procurement systems with comparable features, mainly those seeking a shift from a rather administrative function of public procurement towards a strategic function.

This case study reflects on the methodology used for analysing the Romanian public procurement environment in EU context to develop bespoke professionalisation instruments, and on ways to integrate competency management approaches in Romanian public procurement culture. That methodological mix has been mainly qualitative and constructionist, within an applied research approach. It combined desk research with empirical research and included legal research in this context.

A principled, methodological and pragmatic approach tailored to the procurement environment in question is essential for developing competency frameworks capable to resonate to and address the specific practical needs of that procurement system.

Competency frameworks can uphold societal objectives through public procurement.

Using valuable insights into the development of the Romanian public procurement competency frameworks, the paper provides a conceptual framework for instilling competency management approaches to public procurement professional development where the latter is governed by a rather distinct, public administration, paradigm. This conceptual framework can guide other public procurement systems and stimulate further research.

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

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.

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.

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.

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.

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.

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.

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.

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.

During the last three decades or so, the introduction of gender studies into higher education in Romania as a field of teaching and research has proved to be a very uneven and sometimes precarious process. The notion of gender has not been properly integrated into scholarly research, and women’s and gender studies have therefore been seen as an appendix to mainstream research in the humanities and the social sciences. This chapter aims at providing a meaningful picture of how gender studies have become part of the higher education system in Romania, what challenges have been met on the way and what future gender studies have in the education landscape. It also provides a comprehensive overview of the significance and importance of the TARGET project for the implementation of the first gender equality plan in the Romanian higher education system.