Stakeholder Influence in Shaping the Role of Accountants in Sustainability Reporting in Romania
Mandatory non-financial reporting (subsequently replaced by sustainability reporting (SR)) appeared in the European Union in 2017, as part of the Accounting Directive. Therefore, SR represents a relatively recent and evolving challenge for the accounting profession. In this context, the aim of th...
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| Hōputu: | Tuhinga |
| Reo: | Ingarihi |
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Editura ASE
2025-08-01
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| Rangatū: | Amfiteatru Economic |
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| Urunga tuihono: | https://www.amfiteatrueconomic.ro/temp/Article_3442.pdf |
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| _version_ | 1839587537718345728 |
|---|---|
| author | Nadia Albu Alina Carmen Almășan Andreea Dinu Mădălina Dumitru Gabriel Jinga |
| author_facet | Nadia Albu Alina Carmen Almășan Andreea Dinu Mădălina Dumitru Gabriel Jinga |
| author_sort | Nadia Albu |
| collection | DOAJ |
| description | Mandatory non-financial reporting (subsequently replaced by sustainability reporting (SR))
appeared in the European Union in 2017, as part of the Accounting Directive. Therefore,
SR represents a relatively recent and evolving challenge for the accounting profession. In
this context, the aim of the study was to explore the influence of various stakeholders in
shaping the role of accountants in SR in Romania. The research was framed within the
concept of a field, capturing the interaction of different forces. The research methodology
was exploratory. Data was collected from 18 semi-structured interviews carried out
between January and February 2025 with 20 professionals with direct experience in SR and
in the accounting profession. The coding and analysis were contextualised and triangulated
with our understanding (researchers and practitioners) of the field, both deductively and
inductively. The results showed the low effective interaction and receptivity to SR of the
state (as legitimacy provider), and the higher involvement of universities and professional
accounting organisations (as awareness providers) and consultants, Big 4 firms, and, in
some cases, employers (as resource providers). The study is important as it provides
relevant and fresh insights for practice and regulation. |
| format | Article |
| id | doaj-art-d0765afee72648ab956caee8917802e2 |
| institution | Matheson Library |
| issn | 1582-9146 2247-9104 |
| language | English |
| publishDate | 2025-08-01 |
| publisher | Editura ASE |
| record_format | Article |
| series | Amfiteatru Economic |
| spelling | doaj-art-d0765afee72648ab956caee8917802e22025-08-03T16:14:37ZengEditura ASEAmfiteatru Economic1582-91462247-91042025-08-012770750 77010.24818/EA/2025/70/750 Stakeholder Influence in Shaping the Role of Accountants in Sustainability Reporting in RomaniaNadia Albu0https://orcid.org/0000-0003-2953-9619Alina Carmen Almășan1https://orcid.org/0000-0002-5416-2465Andreea Dinu2https://orcid.org/0009-0005-5977-8428Mădălina Dumitru3https://orcid.org/0000-0001-9159-6302Gabriel Jinga4https://orcid.org/0009-0000-2569-1176The Bucharest University of Economic Studies, RomaniaWest University of Timisoara, Timisoara, RomaniaBucharest University of Economic Studies, Bucharest, RomaniaBucharest University of Economic Studies, Romania Bucharest University of Economic Studies, Bucharest, RomaniaMandatory non-financial reporting (subsequently replaced by sustainability reporting (SR)) appeared in the European Union in 2017, as part of the Accounting Directive. Therefore, SR represents a relatively recent and evolving challenge for the accounting profession. In this context, the aim of the study was to explore the influence of various stakeholders in shaping the role of accountants in SR in Romania. The research was framed within the concept of a field, capturing the interaction of different forces. The research methodology was exploratory. Data was collected from 18 semi-structured interviews carried out between January and February 2025 with 20 professionals with direct experience in SR and in the accounting profession. The coding and analysis were contextualised and triangulated with our understanding (researchers and practitioners) of the field, both deductively and inductively. The results showed the low effective interaction and receptivity to SR of the state (as legitimacy provider), and the higher involvement of universities and professional accounting organisations (as awareness providers) and consultants, Big 4 firms, and, in some cases, employers (as resource providers). The study is important as it provides relevant and fresh insights for practice and regulation. https://www.amfiteatrueconomic.ro/temp/Article_3442.pdfsustainability reportingaccounting professionalsfield theorylegitimacy providerssustainability reporting actorslegitimacyawareness |
| spellingShingle | Nadia Albu Alina Carmen Almășan Andreea Dinu Mădălina Dumitru Gabriel Jinga Stakeholder Influence in Shaping the Role of Accountants in Sustainability Reporting in Romania Amfiteatru Economic sustainability reporting accounting professionals field theory legitimacy providers sustainability reporting actors legitimacy awareness |
| title | Stakeholder Influence in Shaping the Role of Accountants in Sustainability Reporting in Romania |
| title_full | Stakeholder Influence in Shaping the Role of Accountants in Sustainability Reporting in Romania |
| title_fullStr | Stakeholder Influence in Shaping the Role of Accountants in Sustainability Reporting in Romania |
| title_full_unstemmed | Stakeholder Influence in Shaping the Role of Accountants in Sustainability Reporting in Romania |
| title_short | Stakeholder Influence in Shaping the Role of Accountants in Sustainability Reporting in Romania |
| title_sort | stakeholder influence in shaping the role of accountants in sustainability reporting in romania |
| topic | sustainability reporting accounting professionals field theory legitimacy providers sustainability reporting actors legitimacy awareness |
| url | https://www.amfiteatrueconomic.ro/temp/Article_3442.pdf |
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