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The Change In Management Accounting. An Institutional Perspective For Romania

Author

Listed:
  • Gabriel JINGA

    (Bucharest University of Economic Studies, Bucharest, Romania)

  • Mădălina DUMITRU

    (Bucharest University of Economic Studies, Bucharest, Romania)

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.

Suggested Citation

  • 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.
    • Handle: RePEc:cmj:seapas:y:2014:i:4:p:587-594
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    References listed on IDEAS

    as
    1. 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.
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    More about this item

    Keywords

    Management accounting; Change; Romania; Institutional theory;
    All these keywords.

    JEL classification:

    • M15 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - IT Management
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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