AN EXPLANATION OF THE CHANGE IN ACCOUNTANTS’ ATTITUDE TOWARDS FLEXIBILITY USING THE THEORY OF REASONED ACTION

In this paper we look at accountants as “consumers of accounting regulations”. We explain the change in the accountants’ attitude towards flexibility in the accounting regulation process, using a theory derived from social psychology: the Theory of Reasoned Action (TRA). In 1999 and 2005 we tested the attitude towards flexibility of a number of Romanian accountants who aimed at becoming private practitioners. We observed that before the existence of an accounting conceptual framework (1999), the accountants surveyed preferred flexibility with respect to accounting choices. A few years later (2005), after the implementation of IASB’s conceptual framework (but before the regulator removed it), the preference of accountants changed to flexibility. We believe that these changes could be explained using TRA.Romanian accounting regulation, Theory of Reasoned Action, accountants’ attitude, uniformity, flexibility

Une évaluation des effets de la thanatogénèse dans la comptabilité roumaine

Notre travail emprunte le concept de thanatogénèse de la médecine et l'applique à des concepts et pratiques comptables en Roumanie. Nous définissons la thanatogénèse comptable comme l'étude des causes et des processus qui conduisent à la disparition d'un concept ou pratique comptable. Nous avons choisi un certain nombre de concepts et de pratiques et nous passons en revue les opinions d'universitaires enseignant dans une université de Bucarest. De même que pour les paramètres cliniques utilisés par les médecins afin de suivre l'évolution d'un patient, les paramètres de la thanatogénèse comptable représentent les taux de rejet des concepts et des pratiques, tel que mesurés par des enquêtes auprès des comptables. L'influence des normes IAS/IFRS sur la comptabilité roumaine est censée modifier les opinions des répondants qui ont été exposés à une décennie d'harmonisation avec les directives comptables européennes et les normes IAS/IFRSla comptabilité roumaine, la normalisation comptable, la thanatogénèse comptable, les concepts et les pratiques de la comptabilité, les paramètres de la thanatogénèse

A comparative study on accounting heredity: the case of ex soviet countries versus other eastern european countries

This paper aims at investigating the existence of accounting heredity in some of Eastern European countries. Accounting heredity assumes that at the time the economic paradigm changes, a new accounting system emerges, enclosing both genes from the existing accounting system, as well as genes from a new accounting system used as an inspiration. Data was gathered by sending questionnaires to academics in the respective countries. Studied countries fell into two categories: Ex Soviet countries (Republic of Moldova & Ukrane), and other Est European countries (Romania, Republic of Macedonia and the Czech Republic). It analyses the survival of communist accounting practices in the post-1990 accounting systems and identifies other eternal influences that shaped these accounting systems.Accounting Heredity, Accounting Change, Accounting Genes, Eastern European Countries, Accounting History

The Clarity of the Information Regarding the Bioeconomy: An Analysis of the Reports Published by the Organizations

Bioeconomy is a material potential source of sustainable growth that calls for new approaches in research and innovation to bring about concrete improvements in Europe’s social, economic and environmental wellfare. The purpose of our research is to evaluate the clarity of reports published by organizations. The assessment of the clarity of the published reports is done for both financial and non-financial information (containing elements related to bioeconomy). The steps of this research are: (i) the investigation of the clarity of the information included in the sustainability reports, and (ii) explanation of the atypical evolution of the clarity score, using the characteristics of the cultural dimensions of the home country. We analysed 77 reports published on the websites of 17 organizations in three environmentally-sensitive activity domains in 11 countries. Using content analysis, we determine an annual score of information clarity for each organization. The results of the research show that after switching to integrated reporting in 2013 the score of information clarity was improved for 65% of the companies. Eleven organizations have a degree of information clarity for the reports published in 2013 and 2016 better than for those published in 2010. We find five atypical cases for which the score of information clarity remains the same for all the three periods under investigation. These cases have been analyzed from the point of view of the cultural characteristics existing in the organization’s home country. Through our research we provide feedback to organizations on how they can improve the clarity of their published reports

AN EXPLANATION OF THE CHANGE IN ACCOUNTANTS’ ATTITUDE TOWARDS FLEXIBILITY USING THE THEORY OF REASONED ACTION

In this paper we look at accountants as “consumers of accounting regulations”. We explain the change in the accountants’ attitude towards flexibility in the accounting regulation process, using a theory derived from social psychology: the Theory of Reasoned Action (TRA). In 1999 and 2005 we tested the attitude towards flexibility of a number of Romanian accountants who aimed at becoming private practitioners. We observed that before the existence of an accounting conceptual framework (1999), the accountants surveyed preferred flexibility with respect to accounting choices. A few years later (2005), after the implementation of IASB’s conceptual framework (but before the regulator removed it), the preference of accountants changed to flexibility. We believe that these changes could be explained using TRA

Reporting of Non-Financial Performance Indicators – a Useful Tool for a Sustainable Marketing Strategy

The current research has as objective to identify the reporting practices of non-financial information through the indicators proposed by the Global Reporting Initiative (GRI) and the degree in which, for marketing purposes, there is a preference for the communication on positive aspects. In this respect we used the information published into the non-financial reports of 19 organizations that had adhered to the pilot programme of the International Integrated Reporting Council (IIRC). We selected a number of 30 environment and social indicators reflecting both positive and negative aspects, and we analysed the manner in which they are presented within the reports published by the organizations, following the activities to be taken into consideration for the development of a sustainable marketing strategy: supply – production – distribution. The results of the study emphasized the fact that, regardless of the sector where the organizations run their activity, though there is no homogenous display, they report mainly the indicators presenting positive information 53 %), whereas the indicators presenting negative information are reported only in proportion of 33%. The organizations holding information regarding suppliers’ sustenability emphasize this aspect in order to create a brand value whereas the rest of the organizations state that they shall proceed to such evaluations in the future. Interpreting these results through the agency of the institutional theory leads to the conclusion that certain organizations’ option to voluntarily report according to a certain referential is carried out mainly in order to obtain rightfulness. Moreover, the sustainable conduct adopted by the main market competitors generates a mimetic-type isomorphis

Controverse privind măsurarea performanței entităților administrației publice din România

The performance of the public administration entities is a controversial concept both in terms of definition and measurement. Human resources have a significant weight in achieving the entity’s objectives and implicitly, in the capacity to answer the citizens’ expectations. In this fundamental research we set up the definition and measurement of performance into the public administration entities from Romania, with an emphasis on the performance of human resources in measuring the entity’s performance. The survey evaluates the professional literature and the regulatory framework. The current research explains the concept of performance from a pluri-disciplinary point of view, at national and international level, and it redefines performance in the context of the current economic situation. Also, it analyzes bi-dimensionally the assessment model of performance of the public administration entities in Romania, respectively, the performance of human resources and the financial performance, identifies the deficiencies and proposes alternatives to contribute to the real assessment of the performance of the public administration entities.</p

A comparative study on accounting heredity: the case of ex soviet countries versus other eastern european countries

This paper aims at investigating the existence of accounting heredity in some of Eastern European countries. Accounting heredity assumes that at the time the economic paradigm changes, a new accounting system emerges, enclosing both genes from the existing accounting system, as well as genes from a new accounting system used as an inspiration. Data was gathered by sending questionnaires to academics in the respective countries. Studied countries fell into two categories: Ex Soviet countries (Republic of Moldova & Ukrane), and other Est European countries (Romania, Republic of Macedonia and the Czech Republic). It analyses the survival of communist accounting practices in the post-1990 accounting systems and identifies other eternal influences that shaped these accounting systems

(Non)Financial Reporting (A)Symmetries in the Case of Amusement Parks in Europe

Financial and non-financial reporting concerns in various industries are current challenges. With respect to tourism – the case of amusement parks – the existing research is scarce. In this context, the objectives of our research are the following: (i) to identify and critically analyse the key financial and non-financial reporting frameworks applicable in tourism, and respectively (ii) to identify the general trend and specific features of the financial and non-financial reporting of companies that manage major amusement parks in Europe. To achieve these objectives, we analysed the most recent sets of annual reports and other reports containing non-financial information, published by a number of five companies that hold the top 20 amusement parks in Europe. We followed a set of non-financial indicators that we selected based on the following reporting frameworks: Global Reporting Initiative (GRI), Sustainability Accounting Standards Board (SASB), European Federation of Financial Analysts (EFFAS), Organisation for Economic Co-operation and Development (OECD), European Tourism Indicators System (ETIS). The results obtained indicate the following existing trends: (i) in terms of financial reporting, there is symmetry for four of the 13 analysed aspects, others being reported differently and (ii) in terms of non-financial reporting, the degree of symmetry for the information disclosed is much lower that of financial reporting, only two of the 46 selected non-financial indicators (customer satisfaction and number of customers) being consistently reported by all the investigated companies

A RESEARCH ON THE FINANCIAL DISCLOSURE CHOICES WITHIN LISTED COMPANIES

Romanian listed companies must prepare and present their financial statements according to IAS/IFRS standards. These standards are characterized by a certain convergence trend demonstrated by the acceptance of a small number of choices for the same accounting issue. However, companies are able to choose among several accounting treatments. Our research aims to demonstrate that there are correlations between certain particularities of the group (e.g. industry type, reporting basis) an d the accounting policies it chooses. In this regard, we want to research the accounting policies published in 2007 financial statements by companies included in Fortune Global 500 top, to establish through statistical methods correlations among dependent and independent variables and to explain the option for a certain accounting treatment. In this research we included the options concerning the disclosure formats of the financial statements.Financial statements, IAS/IFRS, Accounting Issue, A ccounting Treatments, Accounting Policies, Statistical Methods