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

Sandu, Raluca and Zelinschi, Dragos and Ferry, Laurence (2023) 'Struggles in the accounting arena: a geopolitical reading of Romanian accounting reforms.', Accounting history., 28 (1). pp. 143-169.

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.

Item Type:Article
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Status:Peer-reviewed
Publisher Web site:https://doi.org/10.1177/10323732221109658
Publisher statement:This contribution has been accepted for publication in Accounting History.
Date accepted:14 March 2022
Date deposited:28 March 2022
Date of first online publication:17 August 2022
Date first made open access:28 March 2022

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