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Dr. Delia DELIU
West University of Timisoara

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Research Keywords & Expertise

0 Auditing
0 Corporate Governance
0 Financial Audits
0 Internal Audit
0 International Accounting Standards

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Auditing
Sustainability
Corporate Governance
Corporate social responsibility (CSR)

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Career Timeline

West University of Timisoara - Faculty of Economics and Business Administration

Post Doctoral Researcher

01 January 2019 - 30 August 2021


West University of Timisoara - Faculty of Economics and Business Administration

Others

01 October 2010 - 30 August 2021




Short Biography

D.D. is currently a Post-Doctoral Researcher within the Accounting & Audit Department (West University of Timişoara, Faculty of Economics and Business Administration). She has a 10 years’ experience of academic teaching (Auditing, Financial Controls, Applied Accounting, IFRS, Internal Audit), as well as a 16 years’ background in Assurance & Advisory Business Services. She earned a PhD in Accounting in 2014. Currently, her research encompasses the challenges and perspectives of the financial audit–corporate governance relationship in a sensitive socio-economic context, as well as considering sustainability and digitalisation. She has published over 30 articles in highly ranked peer-reviewed academic journals and conference proceedings. Her main research projects focus on: corporate governance, CSR and sustainability; financial auditor’s responsibilities and liabilities in a sensitive socio-economic context; control and coordination practices within audit teams in the presence of technical, institutional, sociological and cognitive constraints; quality of financial reporting and external auditing; etc. AWARDS: *2020 - "Nicolae Stoica" Award for Economic Sciences (University of California, Los Angeles; American Romanian Academy of Arts & Sciences); *2019 - Special Prize of the Chamber of Financial Auditors in Romania for her research: "Stakes and Challenges Regarding the Financial Auditor's Activity in the Blockchain Era"; *2018 - “Bologna Professor of the Year"

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Journal article
Published: 16 August 2021 in Journal of Risk and Financial Management
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The abundance of new innovative data sources creates opportunities and challenges for all professions and professionals working with information. One of these professionals is the management accountant (MA). Although their tasks have expanded over time and especially recently, MAs have not fully employed all the available internal and external data sources to describe, diagnose, visualize, predict and prescribe possible solutions that enable smart decisions with positive effects on businesses. Thus, the paper investigates the impact of Big Data, including Data Analytics, on MA’s job profile. Through a review of the most recent academic and professional publications, the paper contributes to the debate surrounding the redefinition of the role of MAs in organizations in a novel informational perspective of Abbott’s theory. The results could serve as a research agenda and incentive for further studies, as well as provide MAs with a guide on the topic of the enlargement of their role(s), respectively, the augmentation of their tasks and responsibilities regarding the analysis of Big Data. Furthermore, the research may provide both a rich and flexible framework to help practitioners in their analysis of potential risks, opportunities and challenges when handling Big Data, and a lens for professional accounting associations and bodies by helping them to prioritize the holding and seizing of jurisdictions as an imperative part of safety and security.

ACS Style

Adriana Tiron-Tudor; Delia Deliu. Big Data’s Disruptive Effect on Job Profiles: Management Accountants’ Case Study. Journal of Risk and Financial Management 2021, 14, 376 .

AMA Style

Adriana Tiron-Tudor, Delia Deliu. Big Data’s Disruptive Effect on Job Profiles: Management Accountants’ Case Study. Journal of Risk and Financial Management. 2021; 14 (8):376.

Chicago/Turabian Style

Adriana Tiron-Tudor; Delia Deliu. 2021. "Big Data’s Disruptive Effect on Job Profiles: Management Accountants’ Case Study." Journal of Risk and Financial Management 14, no. 8: 376.

Earlycite article
Published: 02 February 2021 in Journal of Organizational Change Management
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Purpose The purpose of this paper is to facilitate blockchain innovation immersion in accountancy organizations by providing tools that allow organizations to manage the change. The paper approaches blockchain technology (BT) through the lens of organizational change management, with a specific focus at the organization level. Design/methodology/approach A hybrid systematic literature review of relevant literature is presented based on recent research papers published in highly ranked scientific journals that capture how accounting organizations might manage the changes induced by BT. Findings The findings of the review indicate that implementing BT requires some new modus operandi. From individual behavior to organizational structure, the advantages of blockchain must be emphasized in all accounting and auditing organizations. Managers should forge a plan that takes advantage of employees' skills, competencies and talent, implementing forward-looking company procedures and actively deciding how to navigate workplace dynamics, personalities and responsibilities. Research limitations/implications The main limitations of the study refer to the infancy of the BT and require the development of knowledge through future studies to allow a more accurate outline of the overall picture and a detailed one of the BT phenomena with applicability to accounting and auditing. At this stage, it is not yet possible to fully envision the implications of BT on professional accounting and auditing organizations. However, there will be clients who adopt BTs, so firms should work with them to understand BT-based accounting and auditing applications. That is, accounting and auditing organizations should expand their skills and knowledge to anticipate and meet clients' needs. Practical implications In a constantly digitalizing world, the traditional accounting and educational environment is changing but not quickly enough to meet the requirements of a blockchain accounting system yet. For this reason, practical implications on the daily activities of the organizations and the restructuration of their internal architecture have been revealed in this paper. Originality/value The paper approaches blockchain using the lens of organizational change management with a specific focus on the accounting and audit organizations, and it proposes solutions to cope with the arising technological challenges. A challenge itself is the implementation of blockchain, especially when an entity is not ready for the process. Therefore, the SWOT analysis elaborated in this paper and focused on the accounting and auditing firms is an element of novelty and at the same time, a helpful tool highlighting the main strengths, weaknesses, opportunities and threats of this technology, supporting organizations in assessing how ready they are for its adoption. The research on blockchain in accountancy organizations is still necessary for at least seven key areas which have been proposed and detailed at the end of the paper, bringing in this way clarity in regards to the most endorsed avenues for future research directions.

ACS Style

Adriana Tiron-Tudor; Delia Deliu; Nicoleta Farcane; Adelina Dontu. Managing change with and through blockchain in accountancy organizations: a systematic literature review. Journal of Organizational Change Management 2021, 34, 477 -506.

AMA Style

Adriana Tiron-Tudor, Delia Deliu, Nicoleta Farcane, Adelina Dontu. Managing change with and through blockchain in accountancy organizations: a systematic literature review. Journal of Organizational Change Management. 2021; 34 (2):477-506.

Chicago/Turabian Style

Adriana Tiron-Tudor; Delia Deliu; Nicoleta Farcane; Adelina Dontu. 2021. "Managing change with and through blockchain in accountancy organizations: a systematic literature review." Journal of Organizational Change Management 34, no. 2: 477-506.

Chapter
Published: 01 January 2021 in Advances in Finance, Accounting, and Economics
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This chapter aims to identify basic pillars around which issues related to non-financial reporting are going to be outlined by testing the quality of information presented by the top 50 largest listed companies according to non-financial reporting criteria, considering the environment, human and social resources, human rights, and the fight against corruption. By highlighting the diversity of information disclosed by the corporations (i.e., the economic, social, and environmental impact caused by the daily activities carried out), common benchmarks that determine the quality assurance are ascertained. Research methods include quantitative analysis of the sustainability reports, along with the authors' observation regarding the existing frame of reference. Findings show that there is significant diversity in how non-financial information regarding CSR is disclosed. Modeling a unitary reporting framework could be the keystone to which companies could relate in ensuring a good correlation with users' need for accurate, reliable, and relevant information.

ACS Style

Nicoleta Farcane; Ovidiu Constantin Bunget; Rodica Blidisel; Alin Constantin Dumitrescu; Delia Deliu; Oana Bogdan; Valentin Burca. Ensuring the Quality of Information by Creating a Sustainable Framework in the Context of CSR Reporting. Advances in Finance, Accounting, and Economics 2021, 1 -34.

AMA Style

Nicoleta Farcane, Ovidiu Constantin Bunget, Rodica Blidisel, Alin Constantin Dumitrescu, Delia Deliu, Oana Bogdan, Valentin Burca. Ensuring the Quality of Information by Creating a Sustainable Framework in the Context of CSR Reporting. Advances in Finance, Accounting, and Economics. 2021; ():1-34.

Chicago/Turabian Style

Nicoleta Farcane; Ovidiu Constantin Bunget; Rodica Blidisel; Alin Constantin Dumitrescu; Delia Deliu; Oana Bogdan; Valentin Burca. 2021. "Ensuring the Quality of Information by Creating a Sustainable Framework in the Context of CSR Reporting." Advances in Finance, Accounting, and Economics , no. : 1-34.

Journal article
Published: 11 September 2020 in Sustainability
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This research aims to investigate whether gender and age of Professional Accountants influence their opinion upon accounting judgments and sustainable decision-making. Through a questionnaire, accountants were interrogated about their education, professional profile, age, gender, personality traits, and their perception on accounting judgment and professional behavior. On one hand, results showed that women accountants are more inclined to comply with accounting regulations and more interested in following an ethical behavior. Moreover, women tend to be more interested in fulfilling managers’ expectations and more willing to collaborate. On the other hand, men accountants proved to be more independent in judgments and more skeptical. Furthermore, men have a greater propensity to make accurate, sustainable judgments, considering the evaluation of goodwill as more important than women. However, no correlations were found between age, gender and accountants’ perception on the theoretical framework of professional accounting judgment. As the age of accountants grows, the compliance degree to regulations increases. This study adds value to gender accounting literature by the way it examines accountants’ behavior and perception towards accounting judgments and sustainable decisions in correlation to gender diversity and age.

ACS Style

Victoria Bogdan; Delia Deliu; Tomina Săveanu; Olimpia Ban; Dorina Popa. Roll the Dice—Let’s See if Differences Really Matter! Accounting Judgments and Sustainable Decisions in the Light of a Gender and Age Analysis. Sustainability 2020, 12, 7505 .

AMA Style

Victoria Bogdan, Delia Deliu, Tomina Săveanu, Olimpia Ban, Dorina Popa. Roll the Dice—Let’s See if Differences Really Matter! Accounting Judgments and Sustainable Decisions in the Light of a Gender and Age Analysis. Sustainability. 2020; 12 (18):7505.

Chicago/Turabian Style

Victoria Bogdan; Delia Deliu; Tomina Săveanu; Olimpia Ban; Dorina Popa. 2020. "Roll the Dice—Let’s See if Differences Really Matter! Accounting Judgments and Sustainable Decisions in the Light of a Gender and Age Analysis." Sustainability 12, no. 18: 7505.

Journal article
Published: 30 July 2020 in Sustainability
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Technological innovation evolves through the use of information systems and this study highlights the intentions of using accounting platforms by conducting a quantitative study on sustainability and its social influence. The purpose of this study is to investigate the factors that influence the acceptance and use by company managers of accounting platforms available online by developing the unified theory of acceptance and use of technology (UTAUT) construct model. The research method used in the quantitative study was the sample survey, using the online questionnaire as a data collection tool. A number of 401 companies provided complete and useful answers to this research. The major contributions of the research were the use of two variables considered significant in the study: perceived credibility (PC) and perception of risk (PR). The results of the study showed that performance expectancy (PE), social influence (SI), and perceived risk (PR) have a positive influence on the intention to use the accounting platforms available online, while perceived credibility shows a much more significant and stronger influence.

ACS Style

Gary Cokins; Ionica Oncioiu; Mirela Türkeș; Dan Topor; Sorinel Căpuşneanu; Carmen Paștiu; Delia Deliu; Alina Solovăstru. Intention to Use Accounting Platforms in Romania: A Quantitative Study on Sustainability and Social Influence. Sustainability 2020, 12, 6127 .

AMA Style

Gary Cokins, Ionica Oncioiu, Mirela Türkeș, Dan Topor, Sorinel Căpuşneanu, Carmen Paștiu, Delia Deliu, Alina Solovăstru. Intention to Use Accounting Platforms in Romania: A Quantitative Study on Sustainability and Social Influence. Sustainability. 2020; 12 (15):6127.

Chicago/Turabian Style

Gary Cokins; Ionica Oncioiu; Mirela Türkeș; Dan Topor; Sorinel Căpuşneanu; Carmen Paștiu; Delia Deliu; Alina Solovăstru. 2020. "Intention to Use Accounting Platforms in Romania: A Quantitative Study on Sustainability and Social Influence." Sustainability 12, no. 15: 6127.

Journal article
Published: 05 June 2020 in Journal of Accounting and Auditing: Research & Practice
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ACS Style

Delia Deliu. Elevating Professional Reasoning in Auditing. Psycho-Professional Factors Affecting Auditor’s Professional Judgement and Skepticism. Journal of Accounting and Auditing: Research & Practice 2020, 2020, 1 -17.

AMA Style

Delia Deliu. Elevating Professional Reasoning in Auditing. Psycho-Professional Factors Affecting Auditor’s Professional Judgement and Skepticism. Journal of Accounting and Auditing: Research & Practice. 2020; 2020 ():1-17.

Chicago/Turabian Style

Delia Deliu. 2020. "Elevating Professional Reasoning in Auditing. Psycho-Professional Factors Affecting Auditor’s Professional Judgement and Skepticism." Journal of Accounting and Auditing: Research & Practice 2020, no. : 1-17.

Journal article
Published: 20 February 2020
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ACS Style

Delia Deliu. Key Corporate Governance Features within Romanian Banks Listed on Bucharest Stock Exchange: A Thorough Scrutiny and Assessment. 2020, 2020, 1 -10.

AMA Style

Delia Deliu. Key Corporate Governance Features within Romanian Banks Listed on Bucharest Stock Exchange: A Thorough Scrutiny and Assessment. . 2020; 2020 (2020):1-10.

Chicago/Turabian Style

Delia Deliu. 2020. "Key Corporate Governance Features within Romanian Banks Listed on Bucharest Stock Exchange: A Thorough Scrutiny and Assessment." 2020, no. 2020: 1-10.

Journal article
Published: 01 January 2020 in Audit Financiar
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ACS Style

Nicoleta Farcane; West University of Timisoara; Delia Deliu. Stakes and Challenges Regarding the Financial Auditor’s Activity in the Blockchain Era. Audit Financiar 2020, 18, 154 -181.

AMA Style

Nicoleta Farcane, West University of Timisoara, Delia Deliu. Stakes and Challenges Regarding the Financial Auditor’s Activity in the Blockchain Era. Audit Financiar. 2020; 18 (157):154-181.

Chicago/Turabian Style

Nicoleta Farcane; West University of Timisoara; Delia Deliu. 2020. "Stakes and Challenges Regarding the Financial Auditor’s Activity in the Blockchain Era." Audit Financiar 18, no. 157: 154-181.

Journal article
Published: 22 November 2019 in Sustainability
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Starting from the research assumption that corporate social responsibility (CSR) values cannot be communicated efficiently, if they do not belong naturally to a company’s identity, this paper debates the prospect of applying Rokeach’s Value System (1973) to Continental corporation’s CSR values. Rokeach’s Value System (1973) is used to compare Continental data provided online and establish whether the ideal corporate values presented by the company are similar to the real values, with respect to the CSR values. We base our assessment of the level of integration of CSR into corporate identity on Maon et al.’s integrated model of CSR development (2010). Our analysis reveals that although the Continental corporation works with the CSR concept in a strategic and systematic manner, the set CSR values do not correspond to the real corporate values.

ACS Style

Nicoleta Farcane; Delia Deliu; Eusebiu Bureană. A Corporate Case Study: The Application of Rokeach’s Value System to Corporate Social Responsibility (CSR). Sustainability 2019, 11, 6612 .

AMA Style

Nicoleta Farcane, Delia Deliu, Eusebiu Bureană. A Corporate Case Study: The Application of Rokeach’s Value System to Corporate Social Responsibility (CSR). Sustainability. 2019; 11 (23):6612.

Chicago/Turabian Style

Nicoleta Farcane; Delia Deliu; Eusebiu Bureană. 2019. "A Corporate Case Study: The Application of Rokeach’s Value System to Corporate Social Responsibility (CSR)." Sustainability 11, no. 23: 6612.

Proceedings series
Published: 20 August 2019 in 6th SWS International Scientific Conference on Social Sciences ISCSS 2019
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ACS Style

Delia Deliu. 6th SWS International Scientific Conference on Social Sciences ISCSS 2019. 6th SWS International Scientific Conference on Social Sciences ISCSS 2019 2019, 1 .

AMA Style

Delia Deliu. 6th SWS International Scientific Conference on Social Sciences ISCSS 2019. 6th SWS International Scientific Conference on Social Sciences ISCSS 2019. 2019; ():1.

Chicago/Turabian Style

Delia Deliu. 2019. "6th SWS International Scientific Conference on Social Sciences ISCSS 2019." 6th SWS International Scientific Conference on Social Sciences ISCSS 2019 , no. : 1.

Proceedings series
Published: 20 August 2019 in 6th SWS International Scientific Conference on Social Sciences ISCSS 2019
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ACS Style

Delia Deliu. 6th SWS International Scientific Conference on Social Sciences ISCSS 2019. 6th SWS International Scientific Conference on Social Sciences ISCSS 2019 2019, 1 .

AMA Style

Delia Deliu. 6th SWS International Scientific Conference on Social Sciences ISCSS 2019. 6th SWS International Scientific Conference on Social Sciences ISCSS 2019. 2019; ():1.

Chicago/Turabian Style

Delia Deliu. 2019. "6th SWS International Scientific Conference on Social Sciences ISCSS 2019." 6th SWS International Scientific Conference on Social Sciences ISCSS 2019 , no. : 1.

Journal article
Published: 31 December 2011 in Annales Universitatis Apulensis Series Oeconomica
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ACS Style

Nicoleta Farcane; Delia Deliu; Maria Gheorghian. Auditing Fair Values In A Sensitive Socio-economical Context. Annales Universitatis Apulensis Series Oeconomica 2011, 2, 364 -377.

AMA Style

Nicoleta Farcane, Delia Deliu, Maria Gheorghian. Auditing Fair Values In A Sensitive Socio-economical Context. Annales Universitatis Apulensis Series Oeconomica. 2011; 2 (13):364-377.

Chicago/Turabian Style

Nicoleta Farcane; Delia Deliu; Maria Gheorghian. 2011. "Auditing Fair Values In A Sensitive Socio-economical Context." Annales Universitatis Apulensis Series Oeconomica 2, no. 13: 364-377.