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

Transition economies have undertaken an accelerated series of reforms after the collapse communism, aiming at (re)construction market institutions. In this paper we build on a geopolitical perspective, and accounting profession literature to map in post-communist Romania. We find that are reflecting broader processes globalisation Europeanization. By examining ‘territorial’ disputes over Romanian reform successive leadership groups experts from France United Kingdom draw attention drivers reforms. These not limited technical aspects interests actors, but their roots embedded setting. case Romania, European Union accession guides path pace reforms, having as general background regulation.