Albu, Nadia; Almășan, Alina Ca men; Dinu, And eea; Dumi u, Mădălina; Jinga,
Gab iel
A icle
S akeholde in luence in shaping he ole o accoun an s in
sus ainabili y epo ing in Romania
Am i ea u Economic
P o ided in Coope a ion wi h:
The Bucha es Uni e si y o Economic S udies
Sugges ed Ci a ion: Albu, Nadia; Almășan, Alina Ca men; Dinu, And eea; Dumi u, Mădălina; Jinga,
Gab iel (2025) : S akeholde in luence in shaping he ole o accoun an s in sus ainabili y epo ing
in Romania, Am i ea u Economic, ISSN 2247-9104, The Bucha es Uni e si y o Economic S udies,
Bucha es , Vol. 27, Iss. 70, pp. 750-770,
h ps://doi.o g/10.24818/EA/2025/70/750
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AE
S akeholde In luence in Shaping he Role o Accoun an s
in Sus ainabili y Repo ing in Romania
750 Am i ea u Economic
STAKEHOLDER INFLUENCE IN SHAPING THE ROLE OF ACCOUNTANTS
IN SUSTAINABILITY REPORTING IN ROMANIA
Nadia Albu1, Alina Ca men Almășan2, And eea Dinu3,
Mădălina Dumi u4 and Gab iel Jinga5
*
1)3)4)5) Bucha es Uni e si y o Economic S udies, Romania
2) Wes Uni e si y o Timisoa a, Timisoa a, Romania
Please ci e his a icle as:
Albu, N., Almășan, A.C., Dinu, A., Dumi u, M. and Jinga,
G., 2025. S akeholde In luence in Shaping he Role o
Accoun an s in Sus ainabili y Repo ing in Romania.
Am i ea u Economic, 27(70), pp. 750-770.
DOI: h ps://doi.o g/10.24818/EA/2025/70/750
A icle His o y
Recei ed: 30 Ma ch 2025
Re ised: 26 Ap il 2025
Accep ed: 18 May 2025
Abs ac
Manda o y non- inancial epo ing (subsequen ly eplaced by sus ainabili y epo ing (SR))
appea ed in he Eu opean Union in 2017, as pa o he Accoun ing Di ec i e. The e o e,
SR ep esen s a ela i ely ecen and e ol ing challenge o he accoun ing p o ession. In
his con ex , he aim o he s udy was o explo e he in luence o a ious s akeholde s in
shaping he ole o accoun an s in SR in Romania. The esea ch was amed wi hin he
concep o a ield, cap u ing he in e ac ion o di e en o ces. The esea ch me hodology
was explo a o y. Da a was collec ed om 18 semi-s uc u ed in e iews ca ied ou
be ween Janua y and Feb ua y 2025 wi h 20 p o essionals wi h di ec expe ience in SR and
in he accoun ing p o ession. The coding and analysis we e con ex ualised and iangula ed
wi h ou unde s anding ( esea che s and p ac i ione s) o he ield, bo h deduc i ely and
induc i ely. The esul s showed he low e ec i e in e ac ion and ecep i i y o SR o he
s a e (as legi imacy p o ide ), and he highe in ol emen o uni e si ies and p o essional
accoun ing o ganisa ions (as awa eness p o ide s) and consul an s, Big 4 i ms, and, in
some cases, employe s (as esou ce p o ide s). The s udy is impo an as i p o ides
ele an and esh insigh s o p ac ice and egula ion.
Keywo ds: sus ainabili y epo ing; accoun ing p o essionals; ield heo y; legi imacy
p o ide s; sus ainabili y epo ing ac o s; legi imacy; awa eness.
JEL Classi ica ion: M14, Q56
*
Co esponding au ho , Gab iel Jinga – e-mail: gab iel.ji[email p o ec ed]se. o
This is an Open Access a icle dis ibu ed unde he e ms o he C ea i e Commons
A ibu ion License, which pe mi s un es ic ed use, dis ibu ion, and ep oduc ion in
any medium, p o ided he o iginal wo k is p ope ly ci ed. © 2025 The Au ho (s).
Sus ainabili y Repo ing: Ca alys o O ganisa ional and P o essional Change
AE
Vol. 27 • No. 70 • Augus 2025 751
In oduc ion
Sus ainable de elopmen is one o he bigges challenges in ecen imes, and companies,
egula o s, p o essions, and socie y in gene al a e expec ed o add ess i . The a i ude
owa ds sus ainable de elopmen and sus ainabili y epo ing (RS) has changed o e he
yea s, in egula ions and companies, om neglec ion o expe imen a ion and in eg a ion
(Lai and S acchezzini, 2021). Companies deal wi h sus ainabili y olun a ily o , mo e
ecen ly, as a esul o egula o y ini ia i es in ended o inc ease sus ainabili y- ela ed
awa eness and ac ion h ough he obliga ion o engage in sus ainabili y epo ing (SR). The
Eu opean Union is p obably he geog aphic se ing unde he mos signi ican changes in
his espec , wi h manda o y non- inancial epo ing by la ge companies since 2017. The
Non-Financial Repo ing Di ec i e (NFRD) (Eu opean Union, 2014) was eplaced by he
Co po a e Sus ainabili y Repo ing Di ec i e (CSRD) in 2022 (Eu opean Union, 2022),
which is in ended o apply o mo e companies. Recen ly, he egula o y ield is in p og ess,
wi h mul iple egula o y ini ia i es besides he Di ec i es (Gine and Luque-Vílchez, 2022),
bu also wi h ongoing discussions o educe he egula o y p essu e.
Eme ging opics o sus ainabili y and SR signi ican ly in luence p o essions, being
es ima ed ha globally hal o he wo k o ce is impac ed (B ès e al., 2019). New
p o essions eme ged (e.g., sus ainabili y manage ), bu adi ional ones (e.g., accoun ing
p o ession) a e also unde going massi e ans o ma ions. To many, he Eu opean
Di ec i es call o ele a ed in ol emen om he accoun ing p o ession in SR
(K asodomska, Michalak and Świe la, 2020; Kunz, Ol mann and Weinha , 2025). This
oppo uni y is aken up by in e na ional p o essional accoun ing o ganisa ions (PAOs),
calling o accoun an s’ engagemen (IFAC, 2023). While SR is a global mo emen , he
accoun ing p o ession, and p o essions in gene al (B ès e al., 2019), ha e asks localised
wi hin na ion s a es, wi h na ional p o essional associa ions, go e nmen s and o he local
ac o s playing impo an oles in es ablishing he expec a ions om and esponsibili ies o
local p o essionals (Wol e al., 2020).
The e o e, we explo e how a ious ac o s may in luence he shaping o accoun an s’ ole in
SR. Ou esea ch ques ion is how he ield o ela ions con ibu es o accoun an s’
in ol emen in SR in Romania. Ou con ex is ele an o in es iga ion, gi en, on he one
hand, he impo an ole o he s akeholde s, and, on he o he hand, he modes bu
inc easing adhe ence o sus ainabili y and SR in Romania (Albu e al., 2021; Guşe e al.,
2016). We espond o calls o in es iga e he ole o a ious s akeholde s in d i ing he
e olu ion o SR and o accoun an s’ in ol emen he ein (Lai and S acchezzini, 2021) and
o conduc con ex ualised SR in es iga ions (Albu e al., 2024) o p o ide ele an and
esh insigh s o p ac ice and policy. The me hodology used was explo a o y. Da a we e
collec ed h ough semi-s uc u ed in e iews conduc ed be ween Janua y and Feb ua y
2025. The main indings e ealed limi ed in e ac ion and esponsi eness om he s a e (as
a p o ide o legi imacy), g ea e in ol emen om uni e si ies and p o essional
accoun ing o ganisa ions (as p o ide s o awa eness), and, in some cases, he engagemen
o consul an s, Big 4 i ms, and employe s (as p o ide s o esou ces).
The s udy is spli in o he ollowing pa s: i s , we p esen he heo e ical backg ound o
he esea ch; hen, he esea ch me hod is desc ibed; he main esul s a e p esen ed. The
s udy ends wi h discussion and conclusions.
AE
S akeholde In luence in Shaping he Role o Accoun an s
in Sus ainabili y Repo ing in Romania
752 Am i ea u Economic
1. Theo e ical backg ound
1.1. Theo e ical ames o map he ield o sus ainabili y epo ing
O ganisa ional p ac ices and p o essionals’ beha iou do no ake place in a acuum, bu
a e he esul o in e ac ions wi h and p essu es om egula o y ac o s, ex e nal
s akeholde s, and o he p o essionals. Social sciences p opose he concep o ield o
cap u e he in luence o he ele an s akeholde s, and a ield heo y as an app oach “whose
essence is he explana ion o egula i ies in indi idual ac ion by ecou se o posi ion is-à-
is o he s” (Ma in, 2003, p. 1). We mobilise his heo e ical app oach in ou analysis,
gi en i s “a en ion o he conc e e” (ibid.) and he e o e i s po en ial o illumina e p ac ice
while emaining close o i .
Fo Bou dieu, one o he impo an con ibu o s o ield heo y (Ma in, 2003), he ield
p o ides a social ypology, wi h people ac ing and eac ing due o he s uc u ing o he
space. Fields a e “s uc u ed spaces o posi ions (o pos s) whose p ope ies depend on hei
posi ion wi hin hese spaces, and which can be analysed independen ly o he
cha ac e is ics o hei occupan s (which a e pa ly de e mined by hem)” (Bou dieu, 1993,
p.72). As such, he concep o he ield concep ualises social s uc u es loca ed a dis inc
le els on a socie al a ena, in in e ac ion wi h each o he , and ea u ing hei own hie a chies
and powe s uggles (Bou dieu, 1995).
I is in ela ion o i s heo e ical powe , and also gi en he ecognised impo ance o a ious
ac o s in shaping he ole o he accoun ing p o ession (B oua d e al., 2017; Wol e al.,
2020), ha we mobilise in his pape he concep o ield and he mapping he ield
app oach o gain a p ac ical unde s anding o he accoun an s’ in ol emen wi h SR.
Re lec ing on he wo k o Bou dieu and he impo ance o he concep o ield, Anesa e al.
(2019, p. 18) highligh ha “A comp ehensi e analysis o ield dynamics, unde lying
sha ed belie s, hei eme gence, and hei ein o cemen h ough powe is key o unde s and
how p ac ices a e legi imised, changed and main ained”. In his s udy, he ield ela es o
he p o essional space ha has been opened up in he accoun ing p o ession by SR and is
b oadened by eme ging egula ions. The ield is e i o ially bounded (Romania), ye ,
ine i ably, in connec ion o he dynamics o Eu opean and in e na ional de elopmen s.
The ield is he space in which ules a e c ea ed, ec ea ed, in e p e ed, and ans o med in o
p ac ices h ough he in e ac ion o a ious ac o s, and whe e he powe ul ac o s decide
wha is impo an and wha ge s dis ega ded. This is because “e e y posi ion in he ield
induces a se o mo i a ions ha a e subjec i ely expe ienced as ‘wha should be done”
(Ma in, 2003, p. 42). The ield is ela ional, poin ing o he ela ionship (e.g., suppo ,
compe i ion) be ween a ious ac o s. Mapping he ield implies he e o e no only in e ing
ield composi ion (ac o s), bu also de e mining he ield dynamics (Anesa e al., 2019).
This app oach is highly ele an when in es iga ing p o essions (Nicklich, B aun and
Fo wengel, 2020), as hey a e a place in he in e ac ion wi h s akeholde s, o in a ield o
ela ions (An eby, Chan and DiBenigno, 2016). These dynamics may be analysed in e ms
o hickness (Nicklich, B aun and Fo wengel, 2020) and ecep i i y (Faulconb idge and
Muzio, 2016). Thickness e e s o he deg ee o in e ac ion be ween ac o s in a ield
(Nicklich, B aun and Fo wengel, 2020), while ecep i i y (Faulconb idge and Muzio,
2016) e lec s he openness o new, al e na i e, concep s, and ideas. I is expec ed ha a
high deg ee o hickness and ecep i i y enables a sha ed unde s anding (Nicklich, B aun
and Fo wengel, 2020) and a ou s he in oduc ion o no el ies in p o essions.
Sus ainabili y Repo ing: Ca alys o O ganisa ional and P o essional Change
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Vol. 27 • No. 70 • Augus 2025 753
1.2. Rele an ins i u ional ac o s in shaping a ole in sus ainabili y epo ing o he
accoun ing p o ession
Al hough i s adop ing a ga ekeeping ole be ween sus ainabili y manage s and highe
managemen , a he han ac i ely pa icipa ing in he di ec managemen o sus ainabili y
in o ma ion (Schal egge and Z ezdo , 2015), accoun an s s a ed o play an impo an ole
in he companies’ sus ainabili y discou se in 2000 (Lai and S acchezzini, 2021).
Addi ionally, accoun an s may play a ole in se ing socio-en i onmen al s a egies and key
pe o mance indica o s and explaining he esul s, assu ance, accoun abili y, and e alua ing
en i onmen al isks (Lai and S acchezzini, 2021).
Howe e , accoun an s ace ju isdic ional compe i ion wi h o he expe s, gi en ha
mul ina ional co po a ions (MNCs), as d i e s o olun a y SR, a he elied on
sus ainabili y manage s and o he specialis s, lea ing ou inely a low ole o accoun an s.
Mos o he s udies conduc ed in olun a y epo ing se ings e eal modes o no
in ol emen o he accoun ing p o ession in SR (Ascani, Ciccola and Chiucchi, 2021).
Mo eo e , accoun ing p o essionals’ willingness o expand beyond hei adi ional
bounda ies canno be assumed, as his o ically hey esis ed such an ac ion (Lai and
S acchezzini, 2021).
Bu he ole accoun an s play in companies and socie y is cons uc ed h ough he in luence
o a ious ac o s (B oua d e al., 2017). S a ing om he li e a u e on he ole o
accoun an s, Wol e al. (2020) p opose a amewo k eg ouping he main ac o s wi h an
impac on accoun an s’ iden i y. This amewo k includes ex e nal, o ganisa ional and
indi idual aspec s. P e ious s udies on he ole o accoun an s in SR signi ican ly add essed
he indi idual and o ganisa ional aspec s (e.g., Egan and Tweedie, 2018; Kunz, Ol mann
and Weinha , 2025), while he in es iga ion o ield-le el in luences is sca e ed.
As co po a e social esponsibili y (CSR) and i s epo ing a e bo n as a global p ac ice
(B ès e al., 2019), a i s g oup o signi ican ins i u ional ac o s consis s in o global ac o s
– egula o s and s anda d se e s, global PAOs, la ge accoun ing i ms, and MNCs. These
a e globalising ac o s (Malsch, 2013) c ea ing and sp eading a global idea o sus ainabili y
and SR in na ional se ings. Regula o s and s anda d se e s (Gine and Luque-Vílchez,
2022) such as he EU’s ones call o compa abili y, anspa ency, ma e iali y in SR, which
ine i ably, bu a he co e ly, c ea es a ole o he accoun ing p o ession, since his
p o ession adi ionally ins ils hese ea u es in o he co po a e epo ing. The s ong and
o e call o in ol emen comes om global PAOs (e.g., IFAC, 2023), ha p o ide
a gumen s o engagemen , hus socially lobbying o an augmen ed ole o he p o ession.
His o ically, PAOs ha e been ad oca es o he egula ion and o malisa ion o p ac ices
and hey played a signi ican ole in his espec . The unde lying objec i e ha legi imises
hei exis ence e ol es a ound ul illing he ‘public in e es ’ (Gî bină, Albu and Albu,
2011).
Global PAOs, alongside la ge accoun ing i ms (Big 4), o e he necessa y knowledge
esou ces o SR, as hey p oduce s udies, ce i ica ions, and ools o assis hei membe s.
Mo eo e , hey se e as a ole model o local associa ions and i ms. Besides wo king o
ensu e expanded ju isdic ional bounda ies o he accoun ing p o ession, hese ac o s also
play a poli ical ole, as hey p omo e a sus ainabili y app oach based “on a a ional and
ins umen al ma ke logic” (Malsch, 2013, p. 165). On he o he hand, MNCs migh ha e
mixed in luences – in many cases, accoun an s a e a he ma ginalised in SR (Ascani,
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S akeholde In luence in Shaping he Role o Accoun an s
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754 Am i ea u Economic
Ciccola and Chiucchi, 2021), as o he p o essional expe s ook he lead and conside ed
accoun an s unp epa ed o sus ainabili y. Howe e , hese companies ac i ely p omo e
in e na ional quali ica ions wi h hei employees by co e ing he cos s o cou ses and
exams, as well as p o iding ee ime o ainings, and hus hey may equip accoun an s
wi h necessa y skills in case hey a e in ol ed in SR.
Kuasi ikun and Cons able (2024) no e a common heme in he accoun ing and globalisa ion
li e a u e: accoun ing knowledge and CSR p ac ices in de eloping economies and eme ging
ma ke s a e equen ly in luenced by in e na ional ins i u ions ha o en ely on he Big 4
and o he consul ing i ms o ansla e in p ac ice he echnical s anda ds, pa icula ly in
a eas like SR. The dual ole o Big 4, ad ancing p o essional expe ise and implemen ing
global s anda ds, highligh s hei c i ical in luence on shaping accoun ing p ac ices and
accoun an s’ iden i ies (Coope and Robson, 2006).
In addi ion, hese global in luences, adi ional p o essions such as accoun ing a e
o ches a ed by local ac o s – s a e (go e nmen ), local PAOs, uni e si ies, employe s, and
ele an local use s o hei wo k p oduc . S a es in luence SR and can legi imise he
accoun an s’ ole, especially in de eloping economies, whe e go e nmen s pa ne wi h
companies, o e incen i es, and egula e CSR h ough na ional go e nance no ms (Jamali
e al., 2017). These egula o y de elopmen s a e expec ed o change he accoun an s’ asks
(Wol e al., 2020). As such, K asodomska, Michalak and Świe la (2020) sugges ha in
con ex s (such as Poland, hei case) whe e he NFRD has been ansposed h ough an
accoun ing ac , he accoun ing p o ession s a ed o conside non- inancial epo ing as pa
o i s esponsibili ies. Use s may also indi ec ly impac accoun an s’ ole, as hei demand
o high-quali y SR may igge accoun an s’ in ol emen . This is due o accoun an s’
expe ise in iden i ying ele an in o ma ion, as well as in o ganising and analysing da a
(Schal egge and Z ezdo , 2015). Mo eo e , SR is o en expec ed o be used as an
accoun ing ins umen ha includes measu es and numbe s, a he han as a communica ion
ool (F os enson and Helin, 2017).
I he mindse o accoun an s is conside ed an impo an ac o in unde s anding
accoun an s’ in ol emen wi h SR (e.g., Ascani, Ciccola and Chiucchi, 2021; Egan and
Tweedie, 2018; Kunz, Ol mann and Weinha , 2025), hen i is pa icula ly he ole o local
PAOs and uni e si ies o change his mindse (Wol e al., 2020). PAOs may play an
impo an ole, as hey shape he body o knowledge, c ea ing a sense o communi y,
shaping p o essional iden i ies, imp o ing he s a us o he p o ession, and hus ha ing he
powe o s uc u ing he ield (Nicklich, B aun and Fo wengel, 2020). Mo eo e , he
inclusion o sus ainabili y in educa ion legi imises he p o essional ac ions o accoun an s
in his ield (Kunz, Ol mann and Weinha , 2025). The sus ainabili y educa ion p o ided by
PAOs o hei membe s, in he o m o con inuing p o essional de elopmen cou ses, has a
signi ican impac on shaping accoun an s' compe encies in his a ea. K asodomska,
Za zycka and Zieniuk (2024) highligh he inc eased need o na ional accoun ing
o ganisa ions and egula o y bodies o in ol e, suppo , and encou age accoun an s o adop
he new esponsibili ies d i en om SR. Sus ainabili y educa ion p o ided by he PAOs o
hei membe s in he o m o con inuous de elopmen lec u es has an impo an impac on
shaping he accoun an s’ compe ences in his ega d. Mo eo e , uni e si ies a e he s a ing
poin o c ea ing an awa eness ega ding sus ainabili y and SR. Howe e , i appea s ha in
many se ings, educa ion in uni e si ies lags behind socie al ends (Ascani, Ciccola and
Chiucchi, 2021). As such, Boulianne, Keddie and Pos ai e (2018) inds ha in some
Sus ainabili y Repo ing: Ca alys o O ganisa ional and P o essional Change
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Vol. 27 • No. 70 • Augus 2025 755
se ings (as in F ance, hei case) he s a e- unded educa ion p og ammes ma ginally
include sus ainabili y, while SR is s a e-manda ed. As such, p io esea ch calls o a
s onge in ol emen o hese local ac o s in he accoun an s’ p epa a ion o SR
(K asodomska, Za zycka and Zieniuk, 2024; Kunz, Ol mann and Weinha , 2025).
Employe s migh in luence he accoun an s’ ole in SR, h ough he job equi emen s.
Accoun an s enjoying a good image iden i y hemsel es o a highe deg ee wi h he alues
and no ms o hei employe (Wol e al., 2020). These include he a i ude owa d
sus ainabili y, in gene al, and SR, in pa icula , o which he go e nance o he company is
a s ong p edic o . P io s udies emphasise he impo ance o he ‘ one om he op’, as he
managemen pe spec i e on epo ing in gene al, and SR in pa icula , is c ucial in shaping
he ole o he accoun ing p o ession (Egan and Tweedie, 2018; Ku ki and Jä enpää,
2024). Mo eo e , companies (and hei managemen ) in luence SR and p o essionals’
in ol emen h ough he esou ces a ailable o epo ing (budge , ime, access o
expe ise) (Egan and Tweedie, 2018). Ul ima ely, he SR is a esul o in e nal nego ia ions
ega ding he pu pose o SR and a ious o ganisa ional and ex e nal expec a ions
(F os enson and Helin, 2017).
Few s udies e e di ec ly o he ela ionship be ween ac o s. Fo example, Kunz, Ol mann
and Weinha (2025) call o a deepe coo dina ion be ween PAOs and uni e si ies. On he
same no e, K asodomska, Za zycka and Zieniuk (2024) emphasise ha a collabo a i e
app oach in ol ing egula o y bodies and accoun ing o ganisa ions, accen ua ing
in o ma ion sha ing and educa ional ini ia i es, is he mos e ec i e way o de ine he
accoun an s’ ole. Mo eo e , o he s udies (e.g., Boulianne, Keddie and Pos ai e, 2018;
K asodomska, Michalak and Świe la, 2020) emphasise he need o uni e si ies o
inco po a e he mos ecen egula o y de elopmen s in he cu iculum. I is he e o e his
gap in how he ield o ela ions be ween ins i u ional ac o s impac s he ole o accoun an s
in SR ha we would like o add ess in his pape , by p o iding a con ex ualised,
comp ehensi e analysis o he ield.
2. The con ex o accoun an s’ in ol emen in sus ainabili y epo ing in Romania
The ela ions be ween ins i u ional ac o s and hei a i ude and ac ions owa ds
accoun an s’ in ol emen in SR a e embedded in pa icula ield condi ions (Nicklich,
B aun and Fo wengel, 2020). This is why i is impo an o shed ligh on he na ional
condi ions unde which he accoun ing p o ession and he ele an ins i u ional ac o s o
he p o ession unc ion.
Romania is a pos -communis coun y unde going massi e economic and poli ical e o ms
in he las decades. The pos -communis pe iod, cha ac e ised by legisla i e ins abili y,
hesi an e o ms, and low p essu e om ci il socie y o anspa ency, c ea ed an
ins i u ional con ex un a o able o he implemen a ion o SR p ac ices (Albu e al., 2021).
In e es in implemen ing CSR/SR p ac ices in Romania inc eased in he e en o he EU
accession in 2007 and wi h he es ablishmen o MNCs’ subsidia ies.
The s a e plays a signi ican ole in accoun ing in Romania. In he accoun ing ield, he
s a e is an impo an ac o , as i issues he accoun ing egula ions and shapes epo ing
p ac ices, including hose inco po a ing in e na ional s anda ds, h ough ax ules and ax
inspec o s (Albu e al., 2023). The accoun ing p o ession is deeply in luenced in i s
AE
S akeholde In luence in Shaping he Role o Accoun an s
in Sus ainabili y Repo ing in Romania
756 Am i ea u Economic
ac i i ies by he s a e’s guidelines and aining ac i i ies. In ela ion o in e na ional
de elopmen s and s anda ds, he s a e had an obedien a i ude in accep ing and including
hem in na ional egula ions, bu his is no deemed enough o ensu e hei ansposi ion
in o p ac ices. The S a e signaled h ough guidelines and ax inspec o s he accep able
p ac ices (Albu e al., 2023). In ela ion o SR, he s a e had a ious Wes -inspi ed ac ions.
In 2011, he ‘Na ional S a egy o he P omo ion o Social Responsibili y 2011-2016’ was
adop ed. I aimed a inc easing awa eness o social esponsibili y, in eg a ing social
esponsibili y objec i es in o o ganisa ional s a egies and p omo ing anspa ency. La e , i
ansposed he EU Di ec i es equi ing he ex ension o co po a e epo ing beyond he
inancial one. Mo eo e , simila ly o Poland (K asodomska, Michalak and Świe la, 2020),
SR egula ions we e issued by he Minis y o Finance (MF) as a complemen o inancial
epo ing, hus placing accoun an s in a a ou able posi ion o SR. In 2022 he Romanian
Go e nmen adop ed he Na ional S a egy o Sus ainable De elopmen 2030 and c ea ed
as pa o i , o epo ing pu poses, he Romanian Code o Sus ainabili y. Apa om his
ac ions, li le is known abou he ac ual ole o he s a e and o in e ac ions wi h o he ac o s
on he accoun an s’ in ol emen in SR.
Guşe e al. (2016) and Albu e al. (2024) emphasise he s ong ole played by local and
o eign (EU) egula o s and MNCs (being ini ially engaged in olun a y epo ing) play in
c ea ing awa eness in he local con ex abou SR. Bo h he o e and he demand o
sus ainabili y in o ma ion we e low, bu inc eased o e ime (Albu e al., 2021, 2024), wi h
coe ci e ( egula o y) ac o s playing an impo an ole (Dumi u e al., 2017). In his
con ex , accoun an s s a ed o be slowly in ol ed in SR (Albu e al., 2011; 2024). This
in ol emen seems o ha e been imidly suppo ed by local ac o s, as he academic
en i onmen and local PAOs s a ed qui e la e, a e he NFRD, o p o ide educa ion in his
a ea (Guşe e al., 2016). Mo e ecen ly, he academics eaching accoun ing inc easingly
included sus ainabili y opics in he lis s o hemes o bachelo and mas e disse a ions.
They wo ked wi h in e na ional p o essional bodies (such as he Associa ion o Cha e ed
Ce i ied Accoun an s (ACCA)) o o ganise wo kshops on he ole o accoun an s o
sus ainabili y o o suppo s uden s o access sus ainabili y ce i ica es (such as ACCA
Sus ainabili y o inance). A e 2020, he e o s made by he uni e si ies ha e been
suppo ed by he Romanian p o essional bodies ha ha e adap ed hei aining p og ams
acco dingly. S a ing in 2022, he Chambe o Financial Audi o s o Romania (CAFR)
s a ed o ganising webina s on SR and assu ance (h ps://www.ca . o/). In 2023 he Body
o Expe and Licensed Accoun an s o Romania (CECCAR) included a speci ic lec u e on
SR o he i s -yea in e ns, in 2024 i adap ed he Managemen Accoun ing syllabus o
include sus ainabili y aspec s, and in 2025 c ea ed a new lec u e o IFRS S1 and S2.
Addi ionally, CECCAR upda ed he p o essional accoun ing educa ion p og ams o
con inuous de elopmen o i s membe s as well (So a, 2022).
Mo eo e , he Big 4 i ms, NGOs, and use s o he co po a e in o ma ion a e ecognised as
p omo e s o CSR and SR (Albu e al., 2024; Guşe e al., 2016), bu hei ole as ac o s in
he ield equi e u he in es iga ion. Addi ionally, he ela ionship be ween ac o s and
how he ield dynamics impac he accoun ing p o ession needs u he sc u iny. Guşe e al.
(2016) unde line he lack o coo dina ion among s akeholde s in he p e-NFRD pe iod, and
a mo e ecen analysis is wa an ed.
Sus ainabili y Repo ing: Ca alys o O ganisa ional and P o essional Change
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Vol. 27 • No. 70 • Augus 2025 757
3. Resea ch me hodology
This s udy adop s an explo a o y app oach, as SR ep esen s a ela i ely ecen and
e ol ing challenge o he accoun ing p o ession. Consequen ly, discussions su ounding
he ole, ac i i ies, and compe encies o accoun an s in his domain a e s ill eme ging. To
in es iga e hese issues, in e iews we e selec ed as a sui able me hodological app oach, as
hey allow o in-dep h in es iga ion o he ela ional ield and s akeholde s’ ole (Nicklich,
B aun and Fo wengel, 2020). Acco dingly, 18 semi-s uc u ed in e iews wi h 20
in e iewees we e conduc ed in Feb ua y and ea ly Ma ch 2025. The a ge ed pa icipan s
included p o essionals wi h di ec expe ience in SR and in he accoun ing p o ession, ei he
h ough p ac ical engagemen o academic and aining, such as accoun an s, audi o s,
CFOs, sus ainabili y manage s, ep esen a i es o p o essional bodies, and lec u e s
eaching SR cou ses. Some in e iewees also had in e na ional expe ience in SR, ha ing
wo ked wi h companies ope a ing in Wes e n coun ies such as Ge many, Belgium, and he
Ne he lands due o he global na u e o hei employe s. This di e se sample ensu es a
b oade pe spec i e on he e ol ing ole o he accoun ing p o ession in SR. Many
in e iewees ha e b oad expe ience, om mul iple posi ions. Fo example, some
in e iewees a e academics, bu also closely engaged wi h PAOs in SR aining. O he s a e
academics, bu also consul an s, and he e o e hey ha e a deep unde s anding o he
p o ession and i s challenges in accep ing SR. O he s a e p ac i ione s, e en ually
expe iencing a ious p o essional oles, while some a e also ecen g adua es, hus able o
in e p e he uni e si ies’ eac ions o SR.
In e iews a e conduc ed in he ea ly-s age applicabili y o he CSRD in Romania,
he e o e, esul s should be in e p e ed conside ing he ansi ion om NFRD o CSRD, bu
also he ecen discussions abou educing he egula o y bu den. E en hough he e is
expe ience wi h non- inancial epo ing, he esponse in Romania was a ied and slow
(Albu e al., 2021, 2024), and he e o e he e a e ew knowledgeable people. To add ess
his challenge, we employed a snowball sampling echnique o iden i y po en ial
pa icipan s, s a ing om an ini ial g oup o i e p o essionals—selec ed o hei excellen
knowledge o he ield and o he ele an ac o s, and ep esen ing di e en ca ego ies o
s akeholde s ( hus mi iga ing he limi a ions o a ious sampling me hods).
The in e iews we e conduc ed using a mix o online (10 in e iews), in-pe son (se en
in e iews), and elephonic (one in e iew) me hods o accommoda e he a ailabili y o he
in e iewees, and o mi iga e ad an ages and limi a ions o a ious communica ion
channels in conduc ing in e iews (de Villie s, Fa ooq and Molina i, 2022). All bu one o
he in e iews we e conduc ed in Romanian, he na i e language o mos pa icipan s, wi h
he excep ion being held in English. The in e iews, which las ed be ween 20 and 55
minu es (a e age 33 minu es), ollowed a semi-s uc u ed o ma and ocused on key opics
such as he main ins i u ional ac o s in luencing accoun an s' in ol emen in SR and hei
ac ions in he ield. All in e iews we e eco ded, ansc ibed, and coded in Romanian. A
de ailed o e iew o he in e iews, including anonymised pa icipan cha ac e is ics and
con ex s, is p o ided in Table no. 1.
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S akeholde In luence in Shaping he Role o Accoun an s
in Sus ainabili y Repo ing in Romania
764 Am i ea u Economic
e al., 2023), he s a e main ains a low p essu e in ela ion o SR and lea es i o o he ac o s
o decide he cou se o ac ion. Howe e , indi ec ly, h ough i s p io ield in e ac ions, he
s a e ine i ably in luences SR and he ole o accoun an s in he p ocess.
Fo example, e-T anspo epo ing looks like sus ainabili y. I mean, i ’s no sus ainabili y
ela ed, e-T anspo has no hing o do wi h accoun ing, i has o do wi h p ocu emen . Bu ,
somehow, hey all [ hose in cha ge] s ill come o he accoun an o en hei bi e ness and
say, hey, help us [...] In accoun ing he ci cle closes because i one hasn’ epo ed and he
in oice appea ed in accoun ing, you see i . And hen, al hough a he beginning, when e-
T anspo appea ed, he accoun an said, ‘we a e no in e es ed in i ’, hey ended up
in ol ed (I3).
The in e iewee e e s o he accoun an s’ ul ima e ole o supe ising all epo ing owa ds
he s a e, and his is much in line wi h s a e’s opinion, ha his epo ing comes om
legisla ion and h ough changes in accoun ing legisla ion i is pushed o accoun an s [...]
The accoun an mus be p esen in ha epo ing (I17). Bu in his app oach, he ecep i i y
owa ds SR, as he ul ima e s ep in ensu ing a company’s sus ainable de elopmen , is e y
low. SR becomes a epo ing exe cise, and i is localised as ano he epo ing obliga ion
owa ds he s a e. The s a e ans e s he impo ance o changing he meaning o quali y o
epo ing o companies and use s.
The accoun an is loaded wi h a lo o hings, bu alongside he accoun an he
adminis a o signs. He has o unde s and ha i he accoun an is o e loaded wi h ce ain
hings, CO2 o wha e e o he en i onmen al indica o s he e a e, he adminis a o has o
call in a se ice p o ide . A e ha comes he p essu e om ins i u ions - banks, in es o s
who will pu epo ing- ela ed condi ions in hei u u e con ac s (I17).
In his app oach, he s a e appea s o be a neu al ac o o SR and is no necessa ily
in e es ed, by condi ionali y, in he exis ence and quali y o epo ing. In ac , he
in e iewee expec s he p essu e o come om o he use s (e.g. banks, in es o s, he public
– he inal consume ). In p ac ice, he s a e egula es his epo ing, om he legisla ion
poin o iew, bu does no seem in e es ed in he esul s o his epo ing.
The use s, as legi ima o s, along wi h companies and consul an s as esou ce p o ide s,
in luence SR in gene al, and indi ec ly hey in luence he ole o accoun an s. Howe e ,
e en so, he o e all en i onmen is s ongly domina ed by he s a e. While he s a e is
almos absen in SR e ec i e in e ac ion, i is he sou ce o high hickness in epo ing in
gene al, and in guiding he p o ession and he economic li e. As such, o he ac o s expec
s a e ac ion, since:
And hen I hink ha in he ield o sus ainabili y, in o de o be able o e ol e, o g ow,
p o essionals should be equi ed o ain, because you can’ do ha wi hou aining, ha
is, wi hou s udying ha s anda d. […] Because hey [accoun an s] a e no cu ious. […] I
hink I did no see any o he way [o doing some hing new] han ea [o s a e] (I3).
Then, i he e a e legisla i e equi emen s in his sense, he companies will ce ainly
comply wi h hem, because we ne e go beyond legisla i e equi emen s. I mean, wha e e
happens, ha ’s i . Whe he we ag ee o no , we implemen hem. So i s would be he
go e nmen , hen business (I8).
Wi h his unde s anding o he local con ex , i becomes clea e why i is expec ed ha s a e
should be mo e in ol ed in c ea ing a ole o accoun an s, gi en ha i he s a e go mo e
Sus ainabili y Repo ing: Ca alys o O ganisa ional and P o essional Change
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Vol. 27 • No. 70 • Augus 2025 765
in ol ed [...] people would know ha accoun ing can be mo e han wha i was 20-30 yea s
ago (I4), and also aise awa eness [abou SR] among companies, s akeholde s, in es o s
(I5). Fo some, his men ali y is so s ong ha e en awa eness should s a a e he signal
om he s a e is ecei ed and no be o e. As such, he academic en i onmen is u u e-
o ien ed... i was p ema u e o include i [SR] in he cu iculum o uni e si ies be o e he
egula ions (I17). This poin o iew highligh s he impo ance o he s a e and local
mindse , aligning wi h esea ch conduc ed in o he coun ies (K asodomska, Za zycka and
Zieniuk, 2024; Kunz, Ol mann and Weinha , 2025), howe e , in con as o he si ua ion in
Romania, in o he coun ies s akeholde s expec s ong academic in ol emen in SR.
We con ibu e o wo s eams o li e a u e: he one in es iga ing he ole o he accoun ing
p o ession in SR (e.g., Ascani, Ciccola and Chiucchi, 2021; Egan and Tweedie, 2018;
K asodomska, Michalak and Świe la, 2020; Kunz, Ol mann and Weinha , 2025;
Schal egge and Z ezdo , 2015) and he one looking a he hie a chy and in luence o
a ious ac o s in ields in gene al (e.g., Bou dieu, 1995; Ma in, 2003; Nicklich, B aun and
Fo wengel, 2020) and in he accoun ing p o ession and SR in pa icula (e.g., Boulianne,
Keddie and Pos ai e, 2018; B oua d e al., 2017; K asodomska, Michalak and Świe la,
2020; Wol e al., 2020). We ind ha his ole is shaped by a ious global and no ably
local ac o s, bu he cen al ac o is he s a e, as a egula o in he ield o SR, bu also as a
long-s anding o m o au ho i y and sou ce o ideology in he p o ession in gene al (Albu e
al., 2023). In i s i s capaci y, he s a e may be conside ed as a sou ce o legi imacy o a
ole o accoun an s in SR. Howe e , gi en i s second capaci y, his legi imacy becomes
h ea ened by he e e las ing associa ion o accoun an s wi h s a e-di ec ed epo ing. This
is because wi h o he o ms o epo ing, he s a e always backed up he legi imacy unc ion
wi h awa eness c ea ion and p o ision o esou ces, p o iding de ailed in o ma ion,
addi ional guidelines, and aining. The lack o addi ional eac ions om he MF in ela ion
o SR esumes i s unc ion only o legi imacy, which is much in line wi h o he se ings
(e.g., K asodomska, Michalak and Świe la, 2020), bu insu icien o esul locally in deep
ac ions. As such, he s a e as a powe ul ac o signals wha is essen ial, wha ge s igno ed,
and wha should be done (Ma in, 2003).
The s a e’s iew is ha he business en i onmen , no only he egula ion, should d i e
ac ion. The d i e s o change in he p o ession (Nicklich, B aun and Fo wengel, 2020) a e
ep esen ed by use s as a ma ke o m o legi imacy, and by he awa eness c ea o s and
esou ce p o ide s. Globally, he accoun ing p o ession seems o be highly in luenced by
global ac o s, such as global PAOs, la ge consul ing i ms (including Big 4) and egula o y
ac o s, and hese ac o s in luence hei local coun e pa s. Howe e , he local ield, in e ms
o ela ions and e iciency o in e ac ions, mo es away om he in e na ional ield gene al
s uc u e and dynamics, gi en he long-s anding posi ion o he s a e, which c ea ed o e
he yea s a high deg ee o hickness in he accoun ing ield in gene al. A high deg ee o
hickness esul s in a sha ed unde s anding (Nicklich, B aun and Fo wengel, 2020), and
his is how MF go e ned he ield o inancial epo ing a e he all o communism (Albu
e al., 2023). Howe e , gi en ha he e is li le ecep i i y o SR in he adi ional ield, he
exis ing ela ionships be ween ac o s cons i u e a cons aining e ec .
Mo eo e , when s ic ly conside ing he ield o SR, we obse e ha he g oups o ac o s
ha e a low deg ee o in e ac ion. E en so, gi en he s a e’s legi imacy ole ( h ough
egula ion) and he backup o PAOs, which a e he pilla s o adi ional p o essions, one
would expec ha his is enough o es ablishing a posi ion o accoun an s. Howe e , SR
AE
S akeholde In luence in Shaping he Role o Accoun an s
in Sus ainabili y Repo ing in Romania
766 Am i ea u Economic
being pe cei ed as an a ea ou side adi ional accoun ing and being manda o ily applied by
only a limi ed numbe o companies, he meanings and he oles a e ye o be cons uc ed,
and his is why he e is limi ed success in in oducing his p ac ice in gene al and c ea ing a
ole o he accoun ing p o ession in pa icula . Finally, we con i m p io indings (Gușe e
al., 2016; K asodomska, Za zycka and Zieniuk, 2024; Kunz, Ol mann and Weinha , 2025)
abou he need o coo dina ion be ween g oups o ac o s. This is much in line wi h ou idea
ha ield hickness and ecep i i y will esul in a sha ed unde s anding and accep ance o
inno a ions. Bu mo e han his idealised si ua ion, we accep ha ac o s in he ield ha e
di e se in e es s and posi ions, which will in luence and ans o m wes e n models and
hei local accep abili y.
We hus illus a e how a global mo emen and egula ion such as SR is localised,
conside ing he impo an oles played by he local ins i u ional ac o s (Ma in, 2003; Wol
e al., 2020). We obse e ha he eac ions in he ield a e in line wi h he ac o s’ posi ions
(Bou dieu, 1995). This is why he hie a chy in he ield dese es u he in es iga ion, o
explo e he ole o powe ul and ma ginalised ac o s (Anesa e al., 2019). Mo eo e , while
we ag ee wi h Kuasi ikun and Cons able (2024) ha in e na ional ac o s play an impo an
ole in eme ging se ings, gi en ha SR is in oduced in Romania as a esul o hei
ac ions, we also obse e how he local ne wo k o ela ions and he local powe ul ac o s
signi ican ly in luence he implemen a ion o Wes e n models and ules.
Conclusions
We analyse he composi ion and dynamics o he ield o explain how he ole o
accoun an s in sus ainabili y epo ing (SR) is cons uc ed in he Romanian con ex .
Al hough ou s udy ocuses on a speci ic se ing, ou indings a e ele an in he b oade
EU con ex , pa icula ly in ela ion o he ansposi ion o di ec i es. Mo eo e , he insigh s
a e applicable o o he con ex s whe e he s a e plays a signi ican ole – bo h in he
economy a la ge and speci ically in he ield o accoun ing.
Sus ainabili y has no his o ically been an end in i sel in Romania; a he , i was p omo ed
as a means o su i al, as basic esou ces could no be o he wise secu ed. Today, due o
economic g ow h, we a e wi nessing he i s gene a ion ha mus change his mindse –
mo ing away om pe sonal sel -in e es and aking ac ions o imp o e sus ainabili y o he
bene i o hei communi ies. A simila pa e n can be obse ed in Romanian-owned
companies: un il hey eme ged om he 2008 c isis, hei ocus was solely on su i al. In
he mean ime, capi al has accumula ed ha can now be di ec ed owa d p ojec s aligned
wi h sus ainable economic g ow h. The e o e, he e o s o p o essional accoun ing
o ganisa ions (PAOs) and uni e si ies o aise awa eness o SR and ins ill a Wes e n
unde s anding o sus ainabili y and SR ha e no been easy, bu hey ha e been achie ed o
a conside able ex en .
Unde hese ci cums ances, companies can display a ying deg ees o ecep i eness o SR
and e ec i eness in hei in e ac ions wi h o he ac o s in he ield. Some companies may
espond only o he s a e's equi emen s and may engage (e en signi ican ly) wi h he
accoun ing p o ession, bu his may esul in supe icial epo ing. O he companies –
especially hose unde legi imacy p essu e om use s and mul ina ional co po a ions
(MNCs) – may alloca e mo e esou ces, in ol e consul an s, and commi o a mo e
subs an ial epo ing p ocess, in which he accoun ing p o ession plays a meaning ul ole.
Sus ainabili y Repo ing: Ca alys o O ganisa ional and P o essional Change
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Vol. 27 • No. 70 • Augus 2025 767
Howe e , esou ce p o ide s (companies, consul an s, and he Big Fou ) do no ensu e a
consis en app oach o epo ing o o he p o essional de elopmen o accoun an s, and
epo ing en i ies do no ha e equal access o in o ma ion. The only ac o capable o
balancing his sys em is he s a e, which should ac no only as a p o ide o legi imacy bu
also as a p o ide o esou ces.
E en i widely in es iga ed, he global-local dicho omy and blending dese es u he
in es iga ion. Ou s udy has limi a ions ela ed o he app oach employed o access he ield
(in e iews) and he pe iod in which he s udy is conduc ed (p io o he elease o he i s
epo s complying wi h he CSRD equi emen s and he egula o y changes in oduced by
he Omnibus package).While in e iews o e an in-dep h insigh in o he ield issues, he
insigh s come om a a he small sample size and he sampling echniques used may
in luence he pe cep ion o he ield h ough he selec ion o in e iewees. Fu u e s udies
may employ di e en esea ch app oaches (e.g., da a collec ion h ough su eys o case
s udies) and co e di e en ime pe iods. Al e na i e me hodologies could also allow u u e
esea ch o be g ounded in di e en heo e ical amewo ks (e.g., ins i u ional heo y, ac o
– ne wo k heo y).
Re e ences
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o sus ainabili y. h ps://www.accaglobal.com/us/en/ echnical-ac i i ies/global- o ums/
sus ainabili y.h ml.
Albu, C., Albu, N., Gî bină, M.M. and Sandu, M.I., 2011. The Implica ions o Co po a e
Social Responsibili y on he Accoun ing P o ession: The Case o Romania. Am i ea u
Economic, 13(29), pp.221-234.
Albu, N., Albu, C.N., Apos ol, O. and Cho, C.H., 2021. The pas is ne e dead: he ole o
imp in s in shaping social and en i onmen al epo ing in a pos -communis con ex .
Accoun ing, Audi ing & Accoun abili y Jou nal, 34(5), pp.1109-1136.
h ps://doi.o g/10.1108/AAAJ-08-2019-4131.
Albu, N., Albu, C.N., Cho, C.H. and Pesci, C., 2023. No on he uins, bu wi h he uins o
he pas – Ine ia and change in he inancial epo ing ield in a ansi ioning coun y.
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