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A Historical Approach of Change in Management Accounting Topics Published in Romania

Author

Listed:
  • Madalina DUMITRU
  • Daniela Artemisa CALU
  • Catalina GORGAN

    (The Bucharest Academy of Economic Studies, Romania)

  • Adriana CALU

    (University of Bucharest, Romania)

Abstract

The change in management accounting is a topical issue in international research in management accounting. We analysed the change in the management accounting from an international perspective. We also want to see which the situation in Romania is. In order to analyse it, we studied the articles published in management accounting in Romania since 1908 in top journals. We considered four time ranges established on historical and academic changes. In the final section of the paper we presented a few directions to be considered for the future research in management accounting in Romania. The conclusion was that from 1990 until 2004 the articles presented modern cost calculation methods and the trends identified in other countries. After 2005 the research topics in the Romanian journals were traditional as compared with the research topics in MAR.

Suggested Citation

  • Madalina DUMITRU & Daniela Artemisa CALU & Catalina GORGAN & Adriana CALU, 2011. "A Historical Approach of Change in Management Accounting Topics Published in Romania," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 10(3), pages 375-396, September.
    • Handle: RePEc:ami:journl:v:10:y:2011:i:3:p:375-396
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    Citations

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    Cited by:

    1. Gabriel JINGA & Mădălina DUMITRU, 2014. "The Change In Management Accounting. An Institutional Perspective For Romania," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 4, pages 587-594, July.
    2. Nadia ALBU & Camelia Iuliana LUNGU, 2012. "A Profile of JAMIS Publications between 2006 and 2012. Reflections on the Journey towards Internationalization," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 11(2), pages 141-162, June.

    More about this item

    Keywords

    Management accounting; change; economic journals; evolution; history;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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