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Cyclical Influences on Financial Reporting Regulation and Practice in Romania

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ACCOUNTING, MODERNISATION AND TIME: CYCLICAL INFLUENCES ON FINANCIAL REPORTING REGULATION AND PRACTICE IN ROMANIA By Nicolae-Ionut Bertalan Thesis submitted in partial fulfilment of the requirements for the degree of Doctor of Philosophy in Management at Royal Holloway, University of London February 2019 DECLARATION OF AUTHORSHIP I, Nicolae Ionut Bertalan, hereby declare that this thesis and the work presented in it is entirely my own. Where I have consulted the work of others, this is always clearly stated. Signed: Nicolae Ionut Bertalan Date: 08-02-2019 2 ACKNOWLEDGEMENTS I want to thank my supervisor Christopher Napier and my advisor Professor Chris Nobes. Their guidance has helped me write the best possible dissertation that I could manage. Professor Christopher Napier, in particular, was more patient than he should have been with me and held more meetings than I can count during a four-year period. I also want to thank everyone who made it possible for me to get to this point and all those who assisted me in collecting the data used in this dissertation. And for DFID for granting me physical access to their archive for consultation. This dissertation would not have been possible without the financial support from Royal Holloway, University of London, which supported me with a maintenance scholarship. I am most grateful for this support. Christopher Napier has read and commented on all parts of this dissertation for which I am extremely grateful. Signed: Nicolae Ionut Bertalan Date: 08-02-2019 3 ABSTRACT The general purpose of this research is to identify, explain and theorise into how the transition to Western financial reporting happened after 1989 in former communist countries based on the case study of Romania. Romania is particularly interesting in this sense because there is not much research done in this area with an international visibility and it is one of the last countries to overthrow the communist regime and embark on the path of democracy. To develop this inquiry, the research draws on several theoretical streams and creates a new theoretical framework suited for the complexity posed by this endeavour. The particular streams used are nine of Latour’s modes of existence (2013) chosen based on the continuity assumption and the notions of recurrence and pattern identification. Drawing on the aforementioned recurrence (implicitly also on repetition compulsion) and pattern identification in history, I show that the periodisation of the accounting changes that affected Romanian accounting from 1837 to the present day have a circularity to them. Pattern identification has not been used as an analytical device in any prior national or international accounting history research. The notion of repetitive cycles in standard-setting has been used in the broader accounting literature by Mumford (1979) and Nobes (1991 with a reply to criticisms of it in 1992 and 1992 Abacus article). By developing this unique perspective with the use of the Romania case, this research is able to offer a fresh perspective on how history repeats itself in a way that is most of the time unquestioned and the crucial role of the transnational actors and not least of the need for funding, which together creates or influences the patterns for the development of new accounting systems and regulations. This particular approach being a theory building one, complements and expands the already existing prior literature in this area and it is a valuable insight due to its potential for generalisation to the other former communist countries in Eastern Europe and worldwide. 4 Table of Contents DECLARATION OF AUTHORSHIP 2 ABSTRACT 4 LIST OF ABBREVIATIONS 9 CHAPTER 1. INTRODUCTION 11 CHAPTER 2. LITERATURE REVIEW 17 2.1. GENERAL ASPECTS ON REGULATION 17 2.2. ECONOMIC ARGUMENT FOR REGULATION AND MOTIVATION 20 2.3. SOCIAL ASPECTS AND SOCIAL ARGUMENT FOR REGULATION 27 2.4. MODES OF REGULATION 28 2.5. ON FINANCIAL REPORTING AND ACCOUNTING REGULATION 31 2.5.1. POSITIVIST ASPECTS ON FINANCIAL AND ACCOUNTING REGULATION 32 2.5.2. NON-POSITIVIST ASPECTS ON FINANCIAL AND ACCOUNTING REGULATION 36 2.6. SHORT ACCOUNT ON TRANSITION ECONOMIES LITERATURE AND THE CASE OF ROMANIA 39 2.6.1. SHORT LITERATURE REVIEW ON TRANSITION ECONOMIES 40 2.6.2. TRANSITION ECONOMIES IN THE ACCOUNTING LITERATURE AND THE CASE OF ROMANIA 43 2.7. CONCLUSION 45 CHAPTER 3. ON HOW HIGH LEVEL THEORIES INFORM THE RESEARCH 47 3.1. INTRODUCTION 47 3.2. THEORETICAL DEVELOPMENT 48 3.3. THEORETICAL DEVICES (HIGH LEVEL THEORIES) 51 3.3.1. SOCIOLOGY OF SCIENCE 53 3.3.2. MODERNISM AND THE NEVER-ENDING “HAVE WE BEEN EVER MODERN?” 55 3.3.3. EXISTING THEORIES OF TRANSITION 63 3.3.4. ORDER OUT OF CHAOS 66 3.3.5. HISTORICAL DEVICES AND TRANSNATIONALITY 68 3.4. CONCLUSION 71 5 CHAPTER 4. CONTEXTUALISATION OF THE EIGHT MODES OF EXISTENCE 72 4.1. [REP]RODUCTION 76 4.2. [HAB]IT 78 4.3. [TEC]HNOLOGY (TECHNIQUE) 80 4.4. [POL]ITICS 82 4.5. [LAW] 84 4.6. [ATT]ACHMENT 86 4.7. [ORG]ANIZATION 89 4.8. [NET]WORK 92 4.9. CONCLUSION 94 CHAPTER 5. METHODOLOGICAL ASPECTS 96 5.1. COMPLEX DATA COLLECTION 97 5.2. THE CRITICAL PARADIGM 102 5.3. COUNTERFACTUAL AND COUNTERFACTUAL IN HISTORY 103 5.3.1. COUNTERFACTUAL IN POLITICS AND HISTORY 104 5.4. PATTERN IDENTIFICATION 107 5.4.1. RECURRENCE PARADIGMS IN RELATION TO THE CONTEXTUALISATION OF THE EIGHT MODES OF EXISTENCE 110 5.4.2. COUNTERFACTUALS IN THE CURRENT RESEARCH 112 5.5. CONCLUSION 114 CHAPTER 6. ACCOUNTING IN ROMANIA PRIOR TO 1947 116 6.1. SOCIAL SETTING – POLITICAL AND MILITARY CONTEXT IN THE THREE PRINCIPALITIES FROM THE EARLY 19TH CENTURY UNTIL 1947 117 6.1.1. EARLY 19TH CENTURY POLITICS AND MILITARY ASPECTS (1821 TO 1857) 118 6.1.2. THE PERIOD OF INCEPTION OF ROMANIAN STATE IN 1857 AND 1918 122 6.1.3. GREAT ROMANIA AFTER 1918 (UNTIL 1947) 128 6.1.4. ANALYSIS OF THE HISTORICAL, MILITARY AND POLITICAL CONTEXT WITH THE HELP OF MOE 134 6.2. INDIGENOUS EMERGENCE OF ACCOUNTING (STARTING FROM 1831) 137 6.3. BORROWINGS FROM OUTSIDE 143 6.4. ENCIRCLEMENT OF ACCOUNTING BY THE OUTSIDE 145 6.5. COUNTERFACTUALS IN THE PROCESS OF ACCOUNTING CHANGE 149 6 6.6. CONCLUSION 155 CHAPTER 7. COERCIVE ACCOUNTING REGULATION AND PRACTICE BETWEEN 1947 AND 1989 158 7.1. THE NEW SOCIALIST IMPOSED “ORDER” 158 7.1.1. SHORT ACCOUNT OF THE EMERGENCE OF THE COMMUNIST REGIME AND IDEOLOGY 159 7.1.2. PARTICULARITIES OF COMMUNISM IN ROMANIA AND THE COMMUNIST ECONOMIC SYSTEM 161 7.2. WHY WAS THE ACCOUNTING AFFECTED AND HOW DID IT CHANGE THE STATUS QUO FROM BEFORE 1947? 166 7.2.1. THE EFFECTS OF THE COERCIVE NATURE OF COMMUNISM ON ACCOUNTING 166 7.2.2. COMMAND PLANNED ECONOMY AND THE KEEPING OF THE RECORDS 167 7.2.3. THE ACCOUNTING SYSTEM AS A MEANS OF “CONTROL” 168 7.3. CONCLUSION 170 CHAPTER 8. ROMANIAN ACCOUNTING AFTER THE FALL OF THE COMMUNIST REGIME IN 1989 173 8.1. SOCIETY AND ACCOUNTING AFTER THE FALL OF THE COMMUNIST REGIME, UNTIL 1997 173 8.1.1. TURBULENT POLITICAL LIFE – TURBULENT ECONOMY – SOCIAL TURMOIL 173 8.1.2. WHAT DIRECTION DID THE ACCOUNTING TAKE? INDIGENOUS EMERGENCE OF ACCOUNTING AND BORROWINGS FROM OUTSIDE 179 8.1.3. ANALYSIS – “CHAOS” AND “MODERNISATION” IN A NEW “DEMOCRATIC SYSTEM” 184 8.2. THE EFFECTS OF FOREIGN INTERVENTION ON ROMANIA AND THE SETTING OF A NEW DIRECTION 185 8.2.1. ENCIRCLEMENT OF ACCOUNTING BY THE OUTSIDE - THE WORLD BANK INFLUENCE AND THE KNOW-HOW FUND INFLUENCE ON ACCOUNTING REGULATION AND PRACTICE 186 8.2.2. INTERNATIONAL PRESSURE OR TRANSNATIONAL EFFECT? 196 8.3. COUNTERFACTUALS IN THE PROCESS OF ACCOUNTING CHANGE 200 8.4. CONCLUSION 202 CHAPTER 9. CONCLUDING REMARKS 206 9.1. SUMMARY OF THE THESIS 206 9.2. SUMMARY OF THE FINDINGS 207 9.3 THEORETICAL CONTRIBUTIONS 210 9.4. LIMITATIONS 213 7 9.5 FUTURE RESEARCH DIRECTIONS 214 BIBLIOGRAPHY 216 ARCHIVAL DOCUMENTS 238 APPENDIX ONE: DEFINITIONS OF TERMS USED IN THEIR ROMANIAN FORM 240 APPENDIX TWO: TUDOR VLADIMIRESCU’S 1821 PROCLAMATION TO PEOPLE IN BUCURESTI 243 APPENDIX THREE: TUDOR VLADIMIRESCU, 23 JANUARY 1821 THE PADEȘ PROCLAMATION 244 APPENDIX FOUR: ISLAZ PROCLAMATION 245 APPENDIX FIVE: SAMPLE OF INTERVIEW CONSENT FORM AND TRANSLATION INTO ROMANIAN 246 APPENDIX SIX: INTERVIEW QUESTIONS 248 8 LIST OF ABBREVIATIONS AIME An Inquiry into Modes of Existence ASA Anglo-Saxon (i.e., Anglo-American) Accounting ASE Academia de Studii Economice Bucuresti (Academy of Economic Studies) ATT Attachment (Mode of Existence) CAFR Corpul Auditorilor Financiari din Romania CEE Central and Eastern European CECCAR Corpul Expertilor Contabili si al Contabililor Autorizati din Romania (Body of Chartered Accountants and Authorised Accountants of Romania) CF Conceptual Framework DEA Diagnosis and Chartered Accountancy degree DFID Department for International Development EBRD European Bank for Reconstruction and Development EU European Union FDI Foreign Direct Investment FIC Fiction (Mode of Existence) FP Fair Presentation FSEGA Facultatea de Stiinte Economice si Gestiunea Afacerilor (Faculty of Economic Sciences and Business Administration) FSU Former Soviet Union HAB Habit (Mode of Existence) IAS International Accounting Standards IASB International Accounting Standards Board IASC International Accounting Standards Committee ICAEW Institute of Chartered Accountants of England and Wales 9 ICAS Institute of Chartered Accountants of Scotland ICC Interstate Commerce Commission IFRS International Financial Reporting Standards KHF Know How Fund MET Metamorphosis (Mode of Existence) MOE Modes Of Existence NET Network (Mode of Existence) OMFP Ordonanta de Urgenta a Ministerului Finantelor Publice (Ministry of Finance Ordonnance) ORG Organization (Mode of Existence) OUG Emergency Government Ordonnance POL Politics (Mode of Existence) PSAL Loan agreement between the World Bank and Romania REP Reproduction (Mode of Existence) RHUL Royal Holloway, University of London SARG Standards Advice Review Group STS Science and Technology Studies TEC Technology or Technique (Mode of Existence) TFV True and Fair View UBB Universitatea Babes-Bolyai UK United Kingdom UoL University of London US GAAP United States Generally Accepted Accounting Principles USA United States of America WB World Bank 10 CHAPTER 1.
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