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