The Institutional Framework of the Romanian Accounting Profession - An Exploratory Study

摘要

After the fall of the communism in December 1989, Romania has suffered drastic economical and accounting reforms. These significant changes in the economical and accounting field also affected the Romanian accounting profession, in terms of tasks, expectations and roles of professionals within organizations. The purpose of our study is to explore the influences of the institutional environment on the Romanian accountant in business, in the context of various challenges faced by the accounting profession worldwide and in particular in a transition country. We used interviews in order to capture the nuances associated with the views of different actors, their position and rules, habits, routines, norms and culture. We find contrasting interests of the regulator (the State), of professional bodies and users. Future research is needed to understand how Romanian accountants in business cope with these influences and how their role in organization is affected.