Octavian Ionescu

Octavian Ionescu


  • 1.06e Thomas Paine Study Centre

Personal profile



My passion for the business world and the people behind it lies at the heart of my professional activities. I am a Lecturer in Accounting at Norwich Business School and also an alumnus of University of East Anglia. Previously I worked as an associate tutor teaching students at UEA London and I was a lecturer in Business Studies at a business college in Romania. I also worked in public administration as an inspector in the European Affairs General Directorate within Constanta County Council, Romania, looking after budgetary requirements in a range of national and international projects. My work experience extends further in commercial banking where I worked as a credit analyst for business clients at Societe Generale and in the healthcare sector where I worked for Norfolk and Norwich University Hospital.

My academic background includes a first class Bachelor of Science (Honours) degree in Accounting and Finance from University of East Anglia, a Master of Science degree in Business Management from University of East Anglia and a PhD in Accounting and Audit from the Academy of Economic Studies in Bucharest, Romania.

I have a particular interest in the behavioural aspects of accounting and audit. Professional judgement and the decision-making process in an accounting context are at the centre of my research activities. The way accountants and auditors use professional judgement and make decisions involving various degrees of risk are investigated in my research where I concentrate on the personal factors which might influence the decision-makers' professional judgement.

Surgery hours: Monday 12.00 - 14.00 (term time)

Key Research Interests

I have a primary research interest in professional judgement in the accounting profession. My research has focused on the behavioural aspects of decision makers in an accounting context and the factors that might influence the decision makers' judgement.

The exercise of sound professional judgement is paramount in undertaking any accounting or audit assignment. Therefore the issues needed to be considered for the development of judgement skills are essential for accountants and auditors.

I have published a number of articles mainly on the issue of professional judgement in accounting and I have attended conferences on accounting, management and economics issues.

Teaching Interests

Teaching is one of the most exciting activities that I perform in my capacity as Lecturer in Accounting. Teaching is the valuable time when I meet and interact with students in lecture theatres and seminars and it is there where the beauty of the academic life lies - in the exchange of ideas, in the questioning of the status quo, in the "I get it" moments and in the social interaction that is unique to the academic life experience.

I teach on a range of undergraduate and postgraduate accounting modules like Introduction to Financial and Management Accounting, Financial Accounting, Management Accounting and International Financial Reporting.

I am also the module organiser for Introduction to Financial and Management Accounting where I use, alongside the traditional lectures and seminars, an innovative adaptive learning and assessment tool called MyAccountingLab. MyAccountingLab is a comprehensive online support package to help students test their understanding of accounting concepts and to practice their accounting knowledge through end of chapter quizzes, computational exercises, questions etc. Therefore, MyAccountingLab is a valuable tool for accounting practice and knowledge development. It complements the material covered in lectures and seminars and it bridges theory and practice.  

Administrative Posts

Surgery hours: Monday 12.00 - 14.00 (term time)

Collaborations and top research areas from the last five years

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