14 research outputs found
Research subjects studied by the Cluj accounting school in the âBrasov periodâ
This article focuses on the works published in the field of accounting during the Second World War and in the post-war period in Transylvania. More exactly, this work presents the research themes studied when the Academy of High Commercial and Industrial Studies, which was the first form of Higher education in the economic field in Transylvania, functioned in Brasov. We wanted to surprise in this paper the apparition of the Academy in Cluj, the reason of moving in Brasov and the âBrasov periodâ
Womenâs Role in the Accounting Profession: A Comparative Study between Italy and Romania
Historically, in most countries, the accounting profession has always been male-dominated.
Liberal professions such as lawyers, engineers, architects and doctors share the common trait
of conservatism. The accounting profession, which is also a liberal profession, is no exception.
Starting from this premise, this work aims to provide, using a historical and institutional perspective,
a picture of the past and current âjourneyâ in the accountancy profession of women-chartered
accountants and auditors in Italy and Romania. Drawing from the theoretical framework of
gendered construction of the accounting profession, the paper points out issues affecting the presence,
the degree of representativeness and the role (concerning the presence among the higher level of
professional activities and governance positions) of women within the National Chartered Association
and their continued under-representation in Italy and Romania. Findings contribute to providing
insights useful to develop a future agenda and fill in the research gaps in this field
Drivers of integrated reporting by state-owned enterprises in Europe: a longitudinal analysis
Purpose: This paper aims to explore the emerging phenomenon of integrated reporting (IR) in the context of state-owned enterprises (SOEs) and proposes a longitudinal analysis of the level of IR disclosure (IRD) provided by a sample of European SOEs for the period 2013â2017, in accordance with IR framework requirements. The study also proposes an analysis of the possible explanatory factors driving the level of IRD. Specific attention is devoted to examine the influence exerted by the public ownership on the level of IRD provided by SOEs. Design/methodology/approach: The IRs published by a balanced sample of 18 European SOEs between 2013 and 2017 were examined through a manual content analysis. Several analyzes were performed to assess the relationship between the level of IRD provided by SOEs and some possible determinants. Findings: Results show an increasing level of disclosure during the observed period, confirming the relevance of IR as a tool for transparency and accountability within the context of SOEs. Statistical analyzes show that government ownership, external assurance, investor protection and global reporting initiative guidelines adoption positively affect the level of IRD, while SOE size exerts a negative influence. Originality/value: As this paper examines a context which has been under-investigated, it presents fresh knowledge about the evolution of IR adoption by European SOEs. Furthermore, this paper identifies some of the explanatory factors that drive the preparation of IR, thus providing international integrated reporting council, policymakers and standard-setters with the relevant information for inclusion in specific guidelines for IR by SOEs