Factors Associated with the Adoption and Use of Management Accounting Techniques in Developing Countries: The Case of Romania

32 Pages Posted: 26 Oct 2012

See all articles by Nadia Albu

Nadia Albu

Bucharest Academy of Economic Studies

Catalin Nicolae Albu

Bucharest Academy of Economic Studies

Date Written: Autumn 2012

Abstract

The purpose of this article is to investigate and analyze through the lens of contingency theory the existence and use of management accounting techniques in Romanian entities, with an in‐depth consideration of the institutional factors characterizing the environment of this country. Using a sample of 109 respondents, we identify factors associated with the existence and use of management accounting techniques in a context where organizational practices are subject to variations, resource and training scarcity, and uncertainty. Our findings indicate that the most important factors are the type of capital and size. The adoption and use of management accounting techniques are mostly associated with the presence of foreign capital as a defining feature of the Romanian environment. However, we find limited statistical support for the importance of the environment and competition, factors usually related to the use of such techniques in other developing countries.

Suggested Citation

Albu, Nadia and Albu, Catalin Nicolae, Factors Associated with the Adoption and Use of Management Accounting Techniques in Developing Countries: The Case of Romania (Autumn 2012). Journal of International Financial Management & Accounting, Vol. 23, Issue 3, pp. 245-276, 2012. Available at SSRN: https://ssrn.com/abstract=2167153 or http://dx.doi.org/10.1111/jifm.12002

Nadia Albu (Contact Author)

Bucharest Academy of Economic Studies ( email )

Piata Romana No. 6
Sect. 1
Bucharest
Romania

Catalin Nicolae Albu

Bucharest Academy of Economic Studies ( email )

Piața Romană 6
Bucharest, 010374
Romania

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