THE CHANGE IN MANAGEMENT ACCOUNTING. AN INSTITUTIONAL PERSPECTIVE FOR ROMANIA

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 res...

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Bibliographic Details
Main Authors: Gabriel JINGA, Mădălina DUMITRU
Format: Article
Language:English
Published: Romanian Foundation for Business Intelligence 2014-06-01
Series:SEA: Practical Application of Science
Subjects:
Online Access: http://seaopenresearch.eu/Journals/articles/SPAS_4_68.pdf