The Fabrication of Management Accounting Systems – Why, How and What are the Consequences? A Romanian Testimony

25 Pages Posted: 28 Feb 2011

See all articles by Catalin Nicolae Albu

Catalin Nicolae Albu

Bucharest Academy of Economic Studies

Nadia Albu

Bucharest Academy of Economic Studies

Flavius Andrei Guinea

Bucharest Academy of Economic Studies

Date Written: June 13, 2010

Abstract

There is a significant body of literature on management accounting systems and their roles in organizations, based on a broad range of theories. An interesting setting for research is developing economies, because of the nature of changes characterizing their economical and accounting environment. The issue of accounting change is a fruitful field of research for management accounting (Atkinson et al., 1997), yet little is known regarding the practice of management accounting (change) in Romania. The purpose of this paper is in this context, to explore and understand the process of fabrication (in Latourian terms) of management accounting systems in several Romanian companies. Data for this study were collected between 2005 and 2010 from 20 companies acting in the constructions field. We find that an originally-well designed and internally-supported system may be detracted from its initial purposes and use via complex relationships between the actors constituting the project’s network (each of whom are animated by their own interests). This is a testimony about management accounting change and failure in our country.

Keywords: Management Accounting Change, Fabrication, Latour, Romania, Management Accounting System

JEL Classification: M40, M41

Suggested Citation

Albu, Catalin Nicolae and Albu, Nadia and Guinea, Flavius Andrei, The Fabrication of Management Accounting Systems – Why, How and What are the Consequences? A Romanian Testimony (June 13, 2010). Available at SSRN: https://ssrn.com/abstract=1769995 or http://dx.doi.org/10.2139/ssrn.1769995

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

Flavius Andrei Guinea

Bucharest Academy of Economic Studies ( email )

6, Romana Square, District 1
Bucharest, 010374
Romania

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