Romanian accounting profession: erudition and perspectives

Matiş, Dumitru; James, Kieran; Mustata, Razvan V.; Bonaci, Carmen Giorgiana

doi:10.1504/ijca.2012.046378

Cited by 4 publications

(3 citation statements)

References 24 publications

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“…Introducing new accounting regulations and changing the accounting system became an obvious reality. In fact, we could state that the political choice which was made in 1991 relied on three major aspects: (i) the need for implementing a new accounting system (after "getting out of the Russian school"); (ii) the necessity of adopting accounting measures which were compatible with the prescriptions within the EU Accounting Directives, since the country was a candidate for EU accession; and also (iii) the need of identifying an inspirational resource, since there was no time for creating a new internal accounting system, the euphoria of becoming a EU member requiring quick reforms in different fields (Matis et al, 2012).…”

Section: Theoretical Backgroundmentioning

confidence: 99%

“…Since paper focuses on accounting professionals, there must be mentioned the study being developed by Matis et al (2012) documenting the segmentation of a profession that comprises two representative professional bodies at national level -The Body of Expert and Licensed Accountants of Romania (CECCAR) and The Chamber of Financial Auditors of Romania (CAFR). Considering the objective of this paper we have chosen to focus this analysis on expert valuers who are members of the Body of Expert and Licensed Accountants of Romania, as well as on members of the National Association of Romanian Valuers (ANEVAR).…”

Section: Theoretical Backgroundmentioning

confidence: 99%

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Financial Instruments’ Measurement in Romania: From Challenge to Lesson Learning

Bonaci

Strouhal

Mustata

2012

ecoman

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The objective of the paper is to provide an analysis on Romanian valuers' perceptions of fair value determination and to show whether there exist a direct connection between the dimension of the developed activity and the valuers' level of professional training. The developed analysis uses information being obtained through implementing a questionnaire addressed to Romanian valuers. The questionnaire followed information regarding main aspects in valuers' professional activity: their professional training, their professional activity in the field of accounting for financial instruments, fair value measurement and also on some fundamental aspects related to the recent financial crisis. Second part of the analysis being develop in this study was dedicated to documenting an association between valuers' professional activity and their professional training. Results document the sustainability of the proposed regression model and documents that when considering the national market of valuation services in the field of financial instruments, there is a direct connection between the dimension of the developed activity and the valuers' level of professional training.

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Section: Theoretical Backgroundmentioning

confidence: 99%

Section: Theoretical Backgroundmentioning

confidence: 99%

Financial Instruments’ Measurement in Romania: From Challenge to Lesson Learning

Bonaci

Strouhal

Mustata

2012

ecoman

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“…Berinde and Răchişan (2005) consider the state as the most important user, especially in case of SMEs, for this reason accounting must be influenced by taxation. This particular aspect was largely debated in the Romanian academic and professional forums/conferences, in the literature and also in course books (Matiş, 2005;Matiş and Pop, 2007). For example, Berinde (2004) analyzed the introduction of the concept of deferred (income) tax in the Romanian legislation as the early effort towards the separation of accounting from taxation.…”

Section: Review Of Romanian Literaturementioning

confidence: 99%

"An Attempt At Measuring The Fiscal Influence Over Accounting Of Romanian Listed Companies "

Cuzdriorean

Fekete

Sucală

2010

JASO

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This paper we seek to measure the fiscal influence over accounting on a de facto level, empirical analysis is being performed on companies listed on the Bucharest Stock Exchange (BSE) and RASDAQ market, on a sample of 210 companies. Our observation was conducted in the year 2008, the variables taken in the analysis being sales as proxy for 'accounting' and income tax as measure for tax effects. The model we use is defined in a dynamic fashion (marginal values) since we believe these variables reflect the best the "true" variations of accounting and tax numbers. The statistical results obtained show that there is a statistically significant influence of taxation over accounting of 4%; we are not able, however, to say if this amount is "large" or "small", in since we have no benchmark value yet. This is also the first empirical tax research paper in accounting on Romanian data.

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Accountancy and International Perspectives on Integrated Reporting

Accountancy and the Changing Landscape of Integrated Reporting

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Romanian accounting profession: erudition and perspectives

Cited by 4 publications

References 24 publications

Financial Instruments’ Measurement in Romania: From Challenge to Lesson Learning

Financial Instruments’ Measurement in Romania: From Challenge to Lesson Learning

"An Attempt At Measuring The Fiscal Influence Over Accounting Of Romanian Listed Companies "

Accountancy and International Perspectives on Integrated Reporting

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