{"id":"https://openalex.org/W115020322","doi":null,"title":"PERCEPTIONS OF ACCOUNTING PROFESSIONALS ON IFRS APPLICATION AT THE INDIVIDUAL FINANCIAL STATEMENTS: EVIDENCE FROM ROMANIA","display_name":"PERCEPTIONS OF ACCOUNTING PROFESSIONALS ON IFRS APPLICATION AT THE INDIVIDUAL FINANCIAL STATEMENTS: EVIDENCE FROM ROMANIA","publication_year":2013,"publication_date":"2013-01-01","ids":{"openalex":"https://openalex.org/W115020322","mag":"115020322"},"language":"en","primary_location":{"id":"pmh:oai:RePEc:ami:journl:v:12:y:2013:i:3:p:405-423","doi":null,"is_oa":false,"landing_page_url":"http://online-cig.ase.ro/RePEc/ami/articles/12_3_2.pdf","pdf_url":"http://online-cig.ase.ro/RePEc/ami/articles/12_3_2.pdf","source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},"volume":null,"type":"article","indexed_in":[],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"http://www.cig.ase.ro/articles/12_3_2.pdf","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5020721973","display_name":"Marian Socoliuc","orcid":"https://orcid.org/0000-0001-6378-6686","observed_orcids":["https://orcid.org/0000-0001-6378-6686"]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Marian Socoliuc","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0001-6378-6686","affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5020721973"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":3.8816,"has_fulltext":false,"cited_by_count":14,"citation_normalized_percentile":{"value":0.93882211,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"12","issue":"3","first_page":"405","last_page":"423"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.7562999725341797,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.7562999725341797,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.21969999372959137,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.010999999940395355,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/ifrs-adoption","display_name":"IFRS adoption","score":0.9879999756813049},{"id":"https://openalex.org/keywords/accountants-perceptions","display_name":"accounting professionals' perceptions","score":0.9089999794960022},{"id":"https://openalex.org/keywords/transition-to-ifrs","display_name":"transition to IFRS","score":0.7670000195503235},{"id":"https://openalex.org/keywords/financial-reporting","display_name":"financial reporting","score":0.39899998903274536},{"id":"https://openalex.org/keywords/bucharest-stock-exchange","display_name":"Bucharest Stock Exchange","score":0.7360000014305115},{"id":"https://openalex.org/keywords/listed-companies","display_name":"listed companies","score":0.550000011920929},{"id":"https://openalex.org/keywords/fiscal-risk","display_name":"fiscal risk","score":0.6759999990463257},{"id":"https://openalex.org/keywords/accounting-standards-transition","display_name":"accounting standards transition","score":0.3610000014305115},{"id":"https://openalex.org/keywords/romania","display_name":"Romania","score":0.5130000114440918}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.8432662487030029},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6976292133331299},{"id":"https://openalex.org/C2778587509","wikidata":"https://www.wikidata.org/wiki/Q176831","display_name":"International Financial Reporting Standards","level":2,"score":0.6460874080657959},{"id":"https://openalex.org/C128769094","wikidata":"https://www.wikidata.org/wiki/Q1779838","display_name":"Accounting standard","level":4,"score":0.5210208892822266},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.4705624580383301},{"id":"https://openalex.org/C142172996","wikidata":"https://www.wikidata.org/wiki/Q221284","display_name":"Conformity","level":2,"score":0.467040479183197},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.45922911167144775},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.4297766387462616},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.12151309847831726},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"pmh:oai:RePEc:ami:journl:v:12:y:2013:i:3:p:405-423","doi":null,"is_oa":false,"landing_page_url":"http://online-cig.ase.ro/RePEc/ami/articles/12_3_2.pdf","pdf_url":"http://online-cig.ase.ro/RePEc/ami/articles/12_3_2.pdf","source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"mag:115020322","doi":null,"is_oa":true,"landing_page_url":"http://www.cig.ase.ro/articles/12_3_2.pdf","pdf_url":null,"source":{"id":"https://openalex.org/S2764691195","display_name":"Journal of Accounting and Management Information Systems","issn_l":"1583-4387","issn":["1583-4387"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["abdc-c","anvur-scientific","cwts-core","doaj"],"host_organization":"https://openalex.org/P4310314528","host_organization_name":"Bucharest Academy of Economic Studies","host_organization_lineage":["https://openalex.org/P4310314528"],"host_organization_lineage_names":["Bucharest Academy of Economic Studies"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Journal of Accounting and Management Information Systems","raw_type":null},{"id":"pmh:oai:econstor.eu:10419/310531","doi":null,"is_oa":true,"landing_page_url":"https://hdl.handle.net/10419/310531","pdf_url":null,"source":{"id":"https://openalex.org/S4306401696","display_name":"Econstor (Econstor)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"doc-type:article"}],"best_oa_location":{"id":"mag:115020322","doi":null,"is_oa":true,"landing_page_url":"http://www.cig.ase.ro/articles/12_3_2.pdf","pdf_url":null,"source":{"id":"https://openalex.org/S2764691195","display_name":"Journal of Accounting and Management Information Systems","issn_l":"1583-4387","issn":["1583-4387"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["abdc-c","anvur-scientific","cwts-core","doaj"],"host_organization":"https://openalex.org/P4310314528","host_organization_name":"Bucharest Academy of Economic Studies","host_organization_lineage":["https://openalex.org/P4310314528"],"host_organization_lineage_names":["Bucharest Academy of Economic Studies"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Journal of Accounting and Management Information Systems","raw_type":null},"sustainable_development_goals":[],"study_designs":[{"id":"https://openalex.org/study-designs/observational-study","display_name":"Observational Study"}],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":30,"referenced_works":["https://openalex.org/W153463671","https://openalex.org/W1501575283","https://openalex.org/W1518461153","https://openalex.org/W1572727361","https://openalex.org/W1577031749","https://openalex.org/W1596267305","https://openalex.org/W1964503085","https://openalex.org/W1998423389","https://openalex.org/W1999902552","https://openalex.org/W2018501887","https://openalex.org/W2027360752","https://openalex.org/W2043973283","https://openalex.org/W2047321871","https://openalex.org/W2053554476","https://openalex.org/W2058466799","https://openalex.org/W2068181902","https://openalex.org/W2085429166","https://openalex.org/W2114356878","https://openalex.org/W2122595702","https://openalex.org/W2125538281","https://openalex.org/W2128823715","https://openalex.org/W2133304467","https://openalex.org/W2141432985","https://openalex.org/W2151793691","https://openalex.org/W2287196216","https://openalex.org/W3002360543","https://openalex.org/W3122176856","https://openalex.org/W3122827483","https://openalex.org/W3123145735","https://openalex.org/W3123885010"],"related_works":["https://openalex.org/W2294599796","https://openalex.org/W1501575283","https://openalex.org/W3061555168","https://openalex.org/W2580384149","https://openalex.org/W2105934523","https://openalex.org/W2589564820","https://openalex.org/W311163998","https://openalex.org/W2065976592","https://openalex.org/W4231653802","https://openalex.org/W4210583540"],"abstract_inverted_index":{"For":[0],"the":[1,28,47,77,86,93,104,112,134,140,156,165,169,176,198,211,219,224,231,235,239,248,255,260,267,272,278],"accounting":[2,115,124],"year":[3],"2012":[4,129],"companies":[5,42,166],"whose":[6],"securities":[7],"are":[8,14,43,153],"listed":[9,59,167],"on":[10,117,168],"Bucharest":[11],"Stock":[12],"Exchange":[13],"required":[15,63,188],"to":[16,64,72,110,175,189,241,251],"present":[17,65],"their":[18],"individual":[19,179],"financial":[20,80,102,180],"statements":[21],"in":[22,31,92,206,238],"conformity":[23],"with":[24,33,210,218],"IFRS":[25,45,73,101,159,174,201,222,276],"by":[26,139],"restating":[27],"information":[29],"prepared":[30],"compliance":[32],"national":[34,214],"regulations.":[35],"Moreover,":[36],"starting":[37],"1st":[38],"January":[39],"2013,":[40,131],"these":[41],"applying":[44,275],"as":[46,223,234],"basis":[48,225],"of":[49,53,68,88,106,114,142,147,155,158,162,178,194,200,213,221,226,266,274],"accounting.":[50,227],"A":[51],"peculiarity":[52],"this":[54,118],"transition":[55,240],"process":[56,94],"is":[57,95,247,258],"that":[58,85,151,164,197,271],"entities":[60],"were":[61],"not":[62,186],"two":[66],"sets":[67],"accounts":[69],"before":[70,216],"switching":[71],"(as":[74],"it":[75],"was":[76,109],"case":[78],"for":[79,98],"institutions).":[81],"As":[82],"we":[83],"considered":[84,259],"attitude":[87],"main":[89],"stakeholders":[90],"involved":[91],"a":[96],"precondition":[97],"high":[99],"quality":[100],"statements,":[103,181],"objective":[105],"our":[107],"study":[108,121],"illustrate":[111],"opinion":[113],"professionals":[116,125],"decision.":[119],"The":[120,243],"surveys":[122],"142":[123],"who,":[126],"throughout":[127],"years":[128],"and":[130,144],"have":[132,172,203,269],"attended":[133],"continuing":[135],"training":[136],"courses":[137],"organized":[138],"Body":[141],"Expert":[143],"Licensed":[145],"Accountants":[146],"Romania.":[148],"We":[149],"identified":[150],"respondents":[152,268],"aware":[154],"benefits":[157,273],"application,":[160],"79.6%":[161],"indicating":[163],"BSE":[170],"should":[171,202],"applied":[173],"preparation":[177],"even":[182],"if":[183],"they":[184,229],"had":[185],"been":[187,204],"do":[190],"so.":[191],"However,":[192],"69.7%":[193],"them":[195],"believed":[196],"application":[199,212,220],"concurrent,":[205],"an":[207],"initial":[208],"stage,":[209],"regulations":[215],"proceeding":[217],"Furthermore,":[228],"perceive":[230],"fiscal":[232],"risk":[233],"greatest":[236],"difficulty":[237],"IFRS.":[242],"most":[244,261],"important":[245],"benefit":[246],"increased":[249],"attractiveness":[250],"investors,":[252],"while":[253],"adapting":[254],"IT":[256],"systems":[257],"significant":[262],"cost.":[263],"Overall,":[264],"63%":[265],"indicated":[270],"outweigh":[277],"costs.":[279]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":1},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":2},{"year":2019,"cited_by_count":3},{"year":2017,"cited_by_count":2},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":2}],"updated_date":"2026-10-28T10:33:24.094632","created_date":"2016-06-24T00:00:00"}