THE CHANGE IN MANAGEMENT ACCOUNTING. AN INSTITUTIONAL PERSPECTIVE FOR ROMANIA

Gabriel Jinga and Madalina Dumitru ()
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Gabriel Jinga: Bucharest University of Economic Studies, Bucharest, Romania

SEA - Practical Application of Science, 2014, issue 4, 587-594

Abstract: The objective of this paper is to present the process of change in management accounting in Romania, a former communist country from Eastern Europe. In order to explain this process, we used the institutional theory. We focused on the presentation of the scientific context and motivation of this research from a national perspective. We also described the evolution of management accounting in Romania in the context of economic and political changes. An important moment was the fall of communism in 1989. This represents a starting point for a new economic environment and for a new management accounting system. We described the creation of the new rules and routines based on the results of a questionnaire.

Keywords: Management accounting; Change; Romania; Institutional theory (search for similar items in EconPapers)
JEL-codes: M15 M41 (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:cmj:seapas:y:2014:i:4:p:587-594

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