Some Directions for Management Accounting Research in Romania

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