Some Directions for Management Accounting Research in Romania

Journal of Accounting and Management Information Systems, Supplement, pp. 300-399, 2006

15 Pages Posted: 25 Feb 2008

See all articles by Catalin Nicolae Albu

Catalin Nicolae Albu

Bucharest Academy of Economic Studies

Nadia Albu

Bucharest Academy of Economic Studies

Abstract

The radical changes in the internal and external environment have set new requirements and created new possibilities for management accounting research, especially in transition economies. Over the last decades, management accounting has emerged into a popular research topic in market economy countries, influencing practice and accounting education. However, in Eastern and Central European transition countries, management accounting practice and research are still in an initial stage of development. This article firstly presents a theoretical reflection on doing research in management accounting in a transition economy. Accordingly, we also conduct a literature review on previous studies made in other transition economies. Secondly, based on previous investigations carried out on some job-offers for management accounting positions in Romania, we propose some hypothesis about management accounting practice in Romanian context. Although this paper is mostly based on a mainstream accounting perspective in a hypothetico-deductive approach on management accounting research, we will also present some assumptions in an interpretative approach. The expected contributions of the study are mainly related to identifying high priority research topics and directions for future empirical management accounting research in Romania.

Keywords: management accounting, research, practice, Romania, transition, change

JEL Classification: M41

Suggested Citation

Albu, Catalin Nicolae and Albu, Nadia, Some Directions for Management Accounting Research in Romania. Journal of Accounting and Management Information Systems, supplement 2006, pp. 300-399 . Available at SSRN: https://ssrn.com/abstract=1095321

Catalin Nicolae Albu (Contact Author)

Bucharest Academy of Economic Studies ( email )

Piața Romană 6
Bucharest, 010374
Romania

Nadia Albu

Bucharest Academy of Economic Studies ( email )

Piata Romana No. 6
Sect. 1
Bucharest
Romania

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