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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.

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.

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.

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.

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.

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.

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.

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.

This paper aims to report the results of a replication study of perceived managerial and leadership effectiveness within a Romanian public sector hospital, and to discuss the extent to which they are similar to and different from findings from equivalent studies carried out in two British NHS Trust hospitals.

Concrete examples (critical incidents) of effective and ineffective managerial behaviour were collected using Flanagan's critical incident technique (CIT). The critical incidents were content analyzed to identify a smaller number of behavioural statements (BSs). These were then compared and contrasted against two British BS data sets using realist qualitative analytic methods, and deductively coded and sorted into extant behavioural categories.

A total of 57 BSs were identified of which 30 were examples of effective and 27 of least effective/ineffective managerial behaviour. The multi‐case/cross‐nation comparative analysis revealed high degrees of commonality and relative generalization between the Romanian and British findings.

Data saturation may not have been achieved during the CIT collection phase of the study. The relevance and transferability of the findings to other public sector hospitals in Romania have yet to be demonstrated empirically. The results have potential as “best evidence” to inform and shape “evidence‐based HRD” initiatives designed to train and develop effective managers and leaders within the health services sector of Romania and the United Kingdom.

The study is a rare example of indigenous managerial behaviour research in a non‐Anglo country. The results lend strong empirical support for universalistic explanations of the nature of perceived managerial and leadership effectiveness.

Internet banking is one of the newest Internet technology applications, which promises multiple benefits both for the financial institutions and for clients. In the last five years a large number of banks have launched Web sites, offering online banking services. While the implementation and the functioning of these digital systems seem to be relatively smooth in the developed economies, the situation may be different in countries with economies in transition. The present paper investigates and analyses the present situation of online banking in Romania, and the appropriate strategies for the successful implementation and development of online banking services in the Romanian context.

Mobilizing a theoretical framework combining institutional logics and “imprinting” lenses, this paper provides an in-depth contextualized analysis of how historical imprints affect social and environmental reporting (SER) practices in Romania, a post-communist country in Eastern Europe.

The authors conduct a qualitative field study with a diverse dataset including regulations, publicly available reports and interviews with multiple actors involved in the SER field in Romania. The authors follow a reflexive approach in constructing the narratives by mobilizing their personal experience and understanding of the field to analyze the rich empirical material.

The authors identify a blend of logics that combine local and Western conceptualizations of business responsibilities and explain how the transition from a communist ideology to the free market economy affected SER practices in Romania. The authors also highlight four major imprints and document their longitudinal development, evidencing three main patterns: persistence, transformation and decay. The authors find that the deep connections that form between logics and imprints explain the cohabitation of logics rather than their straight replacement.

The paper contributes by evidencing the role of imprints' dynamics in the institutionalization of SER logics. The authors claim that the persistence (decay) of imprints from a former regime such as communism hinders (facilitates) the institutionalization of Western SER logics. Transformation instead has more uncertain effects. The pattern that an imprint takes hinges upon its usefulness for business interests.