BrainMap

Mr. Voicu Dan Dragomir

Dr.

Professor - ACADEMIA DE STUDII ECONOMICE

Researcher | Teaching staff | Scientific reviewer | PhD supervisor

Web of Science ResearcherID: B-6745-2012

Curriculum Vitae (02/06/2025)

Expertise & keywords

Business Simulation Games - educational method for increasing the engagement of accounting and audit students towards business sustainability Call name:
2023 - 2023

Role in this project: Key expert

Coordinating institution: ACADEMIA DE STUDII ECONOMICE

Project partners: ACADEMIA DE STUDII ECONOMICE ()

Affiliation: ACADEMIA DE STUDII ECONOMICE ()

Project website:

Abstract:

Comparative study regarding the accounting profession at the level of EU countries. Advantages and limits of a unique profession. Call name:
2021 - 2021

Role in this project: Key expert

Coordinating institution: ACADEMIA DE STUDII ECONOMICE

Project partners: ACADEMIA DE STUDII ECONOMICE ()

Affiliation: ACADEMIA DE STUDII ECONOMICE ()

Project website:

Abstract:

Purpose – The objective of this research is to evaluate the diversity of professional services in the

field of accounting and finance, as well as to calculate and compare several indicators on the

development of the profession in European countries. The paper also seeks to identify the factors of

the development of the accounting and finance profession at national level.

Design/methodology/approach – The authors collected rich information on 337 professional

associations in 40 countries in Europe. Using this dataset, 20 accounting services and 14 types of

membership services and benefits provided by professional associations were identified.

Findings – The results of the intergroup analysis showed that high-income countries have a

significantly larger number of professional associations and services compared to middle-income

countries. Furthermore, the accounting and finance profession in high-income countries covers a

larger number of accounting and membership services. The size of the population and the

competitiveness of the national economy are the main predictors of the development of accounting

and finance profession in a country.

Social implications – This research has implications for professional associations and national

regulators in reducing disparities between European countries on the matter of accounting

education and service quality.

Originality – The present article proposes a comparative and statistical analysis based on an original

scoring method that can assess the degree of integration of the roles and activities of professional

associations. The accounting and finance profession has not been previously analyzed at European

level.

Blockchain for Entrepreneurs – a non-traditional Industry 4.0 curriculum for Higher Education Call name:
2018-1-RO01-KA203-049510 2019 - 2021

Role in this project: Key expert

Coordinating institution: ACADEMIA DE STUDII ECONOMICE

Project partners: ACADEMIA DE STUDII ECONOMICE (); UNIVERSITATEA OVIDIUS ()

Affiliation: ACADEMIA DE STUDII ECONOMICE ()

Project website: http://blocks.ase.ro/

Abstract:

Corporate governance in state-owned companies and good managerial and administrative practices appropriate to economic and social challenges Call name:
University internal competition 2019 - 2020

Role in this project: Project coordinator

Coordinating institution: ACADEMIA DE STUDII ECONOMICE

Project partners: ACADEMIA DE STUDII ECONOMICE ()

Affiliation: ACADEMIA DE STUDII ECONOMICE ()

Project website: https://sites.google.com/cig.ase.ro/cgovrosoes/home

Abstract:

We consider that the most important results of the research carried out so far were:

- Formulation of an original conceptual model of the factors that determine corporate governance failures in state-owned companies

- Formulation of an original scoring scale for the analysis of non-financial reporting in companies with state capital in Romania.

- Formulation of an original scale on the quality of the governance system in state-owned companies.

- Highlighting the role of internal / external audit in maintaining the quality of the governance system in state-owned companies.

A model of the factors influencing the professional profile of the Romanian accountants in business. A study on the profession's adaptation to the current business environment and a forecast Call name: Projects for Young Research Teams - TE-2010 call
PN-II-RU-TE-2010-0337 2010 - 2013

Role in this project: Key expert

Coordinating institution: ACADEMIA DE STUDII ECONOMICE DIN BUCURESTI

Project partners: ACADEMIA DE STUDII ECONOMICE DIN BUCURESTI (RO)

Affiliation: ACADEMIA DE STUDII ECONOMICE DIN BUCURESTI (RO)

Project website: http://www.te337.cig.ase.ro

Abstract:

The present business environment creates opportunities and threats to both accounting and accountants. The current research proposal is focused on the “accountant in business” as named by the International Federation of Accountants (IFAC, 2005). Conducting research on accountants is important in order to understand the modern society as they have become a major economic and social force. The research framework is given by the institutionalist theory, given its power of researching the phenomenon of change in accounting. This approach focuses on institutions and complex phenomena such as as rules, habits, routines, norms and culture. The project is intended to produce a model and a forecast on the roles and competencies of accountants in business, and stating and verfying various hypotheses regarding the accountant. The project will combine qualitative research (such as case studies) and quantitative research (such as surveys). The realities of emergent countries are a subject of interest for the readership of international journals but also for the interneational and regioal bodies of the accounting profession. The study is expected to have a direct impact upon the educational system (on both university and professional levels), and upon Romanian enterprises (through the qualifications of hired accountants) and the public (as the accounting profession serves the public interest). Major contributions of our study are: the study and identification of stereotypes pertaining to the Romanian accountant, a taxonomy of its roles and competencies, a prediction of its roles and competencies evolution for the next ten years, and further knowledge on the impact of organizational change upon accountants.

Substantiation of a national strategy for the implementation of the IFRS for SMEs in Romania Call name: Projects for Young Research Teams - TE-2010 call
PN-II-RU-TE-2010-0341 2010 - 2013

Role in this project: Key expert

Coordinating institution: ACADEMIA DE STUDII ECONOMICE DIN BUCURESTI

Project partners: ACADEMIA DE STUDII ECONOMICE DIN BUCURESTI (RO)

Affiliation: ACADEMIA DE STUDII ECONOMICE DIN BUCURESTI (RO)

Project website: http://www.te341.cig.ase.ro

Abstract:

Romania is on a direction to closeness with IFRS. The issue of IFRS implementation is of a great interest for researchers, practitioners and regulatory bodies. IFRS for SMEs generated a wave of discussions and contradicting results at the international level and especially in the EU there is a need for empirical studies to guide the regulatory body in its decisions. Based on this, the aim of this project is the conceptual and empirical substantiation of a possible decision from the Romanian regulatory body as concerns the IFRS for SMEs implementation in Romania, substantiation developed as a strategy. The project is in line with the most actual trends in international and European research aiming at sustaining through empirical, critical studies the decisions of regulatory body concerning the harmonization/convergence of accounting systems, analyzing the potential for success and their effects. The novelty of this research, beside the synthesis of international knowledge and experiences, is given by the introduction for the first time in Romania of the empirical impact analysis, as a mean to substantiate a decision related to the change of accounting regulations. The importance of these results cannot be denied for the development of the accounting regulation system in Romania, is underlined by the interest of European bodies, which, as mentioned, try to identify solutions for the harmonization of accounting practices in the EU and to increase the quality of the accounting information. Another important beneficiary is the business environment (the owners, credit institutions, insurance companies, accounting profession bodies), interested by the quality and stability of the accounting regulatory system. In the same line, given the need for such studies, the project has the capacity to enrich the national, European and international literature.

Stakeholder mapping and value distribution in the European Union Call name:
PN-II-RU-PD-2010-640 2010 - 2012

Role in this project: Project coordinator

Coordinating institution: ACADEMIA DE STUDII ECONOMICE

Project partners: ACADEMIA DE STUDII ECONOMICE (RO)

Affiliation: ACADEMIA DE STUDII ECONOMICE (RO)

Project website: https://sites.google.com/site/pd640dragomir/

Abstract:

Corporate value distribution is the cornerstone of any economic activity. Stakeholder groups (the employees, the executives, the entities in the supply chain, the government, the community and the natural environment) are beneficiaries of the process of value distribution, on a monetary as well as on a non-monetary basis. Therefore, the aim of the project was to see how many of the corporate value distribution indicators are quantifiable, and to what extent. This approach is new in this field and has not been attempted before. The primary hypothesis of our research was that the number of quantifiable indicators in monetary terms is significantly lower than the number of non-financially quantifiable or non-quantifiable indicators. This hypothesis engages the researcher into the process of mapping the different areas of value distribution, as to create a more detailed picture of each stakeholder group and sector. This project has resorted to a mixed research method: I have used content analysis of annual financial and sustainability reports, firstly for the purpose of stakeholder mapping, and secondly for the purpose of quantifying value distribution at sector level, for each group of stakeholders. The resulting database was used for several descriptive and inferential statistical tests, aiming to identify the non-quantifiable areas of value distribution and to propose solutions. This snapshot of corporate value distribution will also be indicative of the companies’ capacity to report on their sustainability practices and social performance.

Measuring the differences between national and international accounting standards Call name:
PN2-IDEI- 2008-1859 2009 - 2011

Role in this project: Key expert

Coordinating institution: ACADEMIA DE STUDII ECONOMICE

Project partners: ACADEMIA DE STUDII ECONOMICE (RO)

Affiliation: ACADEMIA DE STUDII ECONOMICE (RO)

Project website: https://sites.google.com/site/pn2idei1859/

Abstract:

Financial reporting and accountability, the pillars of corporate governance: a European approach Call name:
TD-2008-174 2008 - 2009

Role in this project: Project coordinator

Coordinating institution: ACADEMIA DE STUDII ECONOMICE

Project partners: ACADEMIA DE STUDII ECONOMICE ()

Affiliation: ACADEMIA DE STUDII ECONOMICE ()

Project website: https://sites.google.com/site/pn2tdcodcncsis174

Abstract:

FILE DESCRIPTION	DOCUMENT
List of research grants as project coordinator or partner team leader
Significant R&D projects for enterprises, as project manager
R&D activities in enterprises
Peer-review activity for international programs/projects