The literature on determinants of International Monetary Fund (IMF) interventions in emerging and developing countries shows that the IMF's decisions are determined by political and economic causes. This article empirically investigates economic factors, showing that a country's probability to sign an IMF arrangement can be predicted by looking at a core group of macroeconomic variables. Using discriminant analysis we develop a score function that allows us to predict a country's future participation in IMF programmes. The study covers 153 emerging and developing countries, over more than 30 years and 654 agreements, for both non-concessional and concessional loans. The proposed tools are simple, consistent and relevant and they can be used both to monitor an IMF country and its economic development in real time and to forecast future demand for IMF aid.

In this study were presented the most important directions to which management accounting -adapted in the last decades in the developed countries and the Romanian management accounting regulations in force now were analyzed to see whether their formulation is unclear, as some researchers stated before. This paper’s authors made a multi-method study through it combining a literature review with an ethnographical content analysis and argued that the wording of Romania’s management accounting regulations are, in part, or unclear or unnecessary and, because of that, presented the proposals made by them for the reformulation of the provisions of the regulations they consider unnecessary or unclear. The data from the accounting regulations were analyzed by a qualitative analysis. The authors concluded that management accounting is mandatory in Romania, according to the actual regulations, but can be organized and managed, according to their provisions, “as appropriate”. The vagueness of the regulations, the necessity of some legal rules and the fact that the role of the accountant involved in external financial reporting, taxation, audit activities, it is much better established by the Romanian law, overshadow the management accounting and the management accountant’s role. By this study, the authors are filling the gap.