WASET
	@article{(Open Science Index):https://publications.waset.org/pdf/10001672,
	  title     = {The Change in Management Accounting from an Institutional and Contingency Perspective: A Case Study for a Romanian Company},
	  author    = {Gabriel Jinga and  Madalina Dumitru},
	  country	= {},
	  institution	= {},
	  abstract     = {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 contingency and institutional theories. We focused on the
following directions: the presentation of the scientific context and
motivation of this research and the case study. We presented the state
of the art in the process of change in the management accounting from
the international and national perspective. We also described the
evolution of management accounting in Romania in the context of
economic and political changes. An important moment was the fall of
communism in 1989. This represents a starting point for a new
economic environment and for new management accounting.
Accordingly, we developed a case study which presented this
evolution. The conclusion of our research was that the changes in the
management accounting system of the company analysed occurred in
the same time with the institutionalisation of some elements (e.g.
degree of competition, training and competencies in management
accounting). The management accounting system was modelled by the
contingencies specific to this company (e.g. environment, industry,
strategy).},
	    journal   = {International Journal of Economics and Management Engineering},
	  volume    = {9},
	  number    = {6},
	  year      = {2015},
	  pages     = {1913 - 1920},
	  ee        = {https://publications.waset.org/pdf/10001672},
	  url   	= {https://publications.waset.org/vol/102},
	  bibsource = {https://publications.waset.org/},
	  issn  	= {eISSN: 1307-6892},
	  publisher = {World Academy of Science, Engineering and Technology},
	  index 	= {Open Science Index 102, 2015},
	}