AN EASTERN EUROPEAN COUNTRY’S CINDERELLA – ROMANIA’S MANAGEMENT ACCOUNTING CRITICAL REGULATIONS

Adrian Moroșan, Oana Oprișan, Eduard Stoica (), Cosmin Tileaga () and Claudiu Opreana
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Adrian Moroșan: Lucian Blaga University of Sibiu, Romania
Oana Oprișan: Ovidius University of Constanța, Romania
Claudiu Opreana: Lucian Blaga University of Sibiu, Romania
Authors registered in the RePEc Author Service: Adrian Moroşan

Studies in Business and Economics, 2021, vol. 16, issue 3, 123-135

Abstract: In this study were presented the most important directions to which management accounting -adapted in the last decades in the developed countries and the Romanian management accounting regulations in force now were analyzed to see whether their formulation is unclear, as some researchers stated before. This paper’s authors made a multi-method study through it combining a literature review with an ethnographical content analysis and argued that the wording of Romania’s management accounting regulations are, in part, or unclear or unnecessary and, because of that, presented the proposals made by them for the reformulation of the provisions of the regulations they consider unnecessary or unclear. The data from the accounting regulations were analyzed by a qualitative analysis. The authors concluded that management accounting is mandatory in Romania, according to the actual regulations, but can be organized and managed, according to their provisions, “as appropriate”. The vagueness of the regulations, the necessity of some legal rules and the fact that the role of the accountant involved in external financial reporting, taxation, audit activities, it is much better established by the Romanian law, overshadow the management accounting and the management accountant’s role. By this study, the authors are filling the gap.

Keywords: Romania’s accounting etnography; management accounting theory; legislative regulations; management accountant; sustainability (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:blg:journl:v:16:y:2021:i:3:p:123-135

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