摘要：The paper aims to analyze the state of the accounting research in Romania, as compared to the other countries in Eastern Europe, as well as to identify the causes of the observed situation and its possible deviations in the research activity, respectively in the field of research evaluation. The Scimago database was used to carry out the research, which allowed the analysis of Romania's position in Eastern Europe in terms of the number of published articles, average number of article quotes and self-citations. The study of the specialized literature and the direct knowledge of some aspects specific to the Romanian academic life allowed to identify possible causes of the current situation, and also some behaviors, not always normal, generated by the enforcement of certain criteria for the occupation of didactic functions without a sufficient analysis of the Romanian realities, and even without any care to restore the traditional social role of the universities.
