Raluca Sandu
Struggles in the accounting arena: a geopolitical reading of Romanian accounting reforms
Sandu, Raluca; Zelinschi, Dragos; Ferry, Laurence
Abstract
Transition economies have undertaken an accelerated series of reforms after the collapse of communism, aiming at the (re)construction of market institutions. In this paper we build on a geopolitical perspective, and on accounting profession literature to map the accounting reforms in post-communist Romania. We find that accounting reforms are reflecting broader processes of globalization and Europeanization. By examining the ‘territorial’ disputes over the Romanian accounting reform and the successive leadership of groups of experts from France and United Kingdom we draw attention on the drivers of accounting reforms. These are not limited to the technical aspects of accounting and the interests of the actors, but have their roots embedded in the broader geopolitical setting. In the case of Romania, the European Union accession gives the path and pace of accounting reforms, having as general background the globalization of accounting regulation.
Citation
Sandu, R., Zelinschi, D., & Ferry, L. (2023). Struggles in the accounting arena: a geopolitical reading of Romanian accounting reforms. Accounting History, 28(1), 143-169. https://doi.org/10.1177/10323732221109658
Journal Article Type | Article |
---|---|
Acceptance Date | Mar 14, 2022 |
Online Publication Date | Aug 17, 2022 |
Publication Date | 2023-02 |
Deposit Date | Mar 28, 2022 |
Publicly Available Date | Mar 28, 2022 |
Journal | Accounting History |
Print ISSN | 1032-3732 |
Electronic ISSN | 1749-3374 |
Publisher | SAGE Publications |
Peer Reviewed | Peer Reviewed |
Volume | 28 |
Issue | 1 |
Pages | 143-169 |
DOI | https://doi.org/10.1177/10323732221109658 |
Public URL | https://durham-repository.worktribe.com/output/1209875 |
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