Struggles in the accounting arena: A geopolitical reading of Romanian accounting reforms - Archive ouverte HAL
Article Dans Une Revue Accounting History Année : 2022

Struggles in the accounting arena: A geopolitical reading of Romanian accounting reforms

Raluca Sandu
Laurence Ferry
  • Fonction : Auteur

Résumé

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 globalisation 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 guides the path and pace of accounting reforms, having as general background the globalisation of accounting regulation.

Dates et versions

hal-04477615 , version 1 (26-02-2024)

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Citer

Raluca Sandu, Dragos Zelinschi, Laurence Ferry. Struggles in the accounting arena: A geopolitical reading of Romanian accounting reforms. Accounting History, 2022, 28 (1), pp.143-169. ⟨10.1177/10323732221109658⟩. ⟨hal-04477615⟩
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