Our paper focuses on accounting professionals in Romania as being a significant element when considering a national accounting system that went through complex accounting reforms of more than two decades. Since accounting policy represents an area of social and economic policy we must also consider the five decades of communist regime leaving their fingerprint on the Romanian society. It is our objective to capture the perception of the Romanian accounting profession that actually witnessed all these processes of transformation. More precisely we focus on exploring the motivational pattern of Romanian accounting professionals, arguing that our results could offer useful insights when it comes to accountants’ drivers to participate in the international.
