The Fabrication of Management Accounting Systems – Why, How and What are the Consequences? A Romanian Testimony

Albu, Cătălin Nicolae; Albu, Nadia; Guinea, Flavius Andrei

doi:10.2139/ssrn.1769995

Cited by 3 publications

(7 citation statements)

References 32 publications

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“…This result may raise questions about the utility of full cost information for managerial purposes or for taxation purposes, as discussed in Albu et al. ().…”

Section: Resultsmentioning

confidence: 99%

“…We agree that the existence and use of MAT are two different things (Anderson and Lanen, ). This may also be the case in Romania, because prior literature documented that in some circumstances extant cost computation techniques are only used for taxation purposes and not for management decisions (Albu et al., ). Thus, we separately analyze: the existence (adoption) of different MAT (costs, budgets, performance measurement etc.)…”

Section: Theoretical Framework and Methodsmentioning

confidence: 99%

“…Albu et al. () investigate the case of several Romanian‐capital medium‐sized companies in the construction sector that had implemented cost tools to support decision making. They conclude that although the systems were originally well‐conceived and well‐intentioned, two factors (namely the use of informal tools by managers and the pressure to reduce taxes) transformed these systems into profit manipulation tools.…”

Section: Literature Reviewmentioning

confidence: 99%

“…Albu and Alexe (2009), Albu and Udroiu (2009), and Alma˘s¸an and Grosu (2009) investigate the use of modern MAT such as customer performance analysis, financial, and non-financial measures for the management of employees and ABC in large companies that had recently been privatized and/or that had foreign capital. Albu et al (2010) investigate the case of several Romanian-capital medium-sized companies in the construction sector that had implemented cost tools to support decision making. They conclude that although the systems were originally well-conceived and well-intentioned, two factors (namely the use of informal tools by managers and the pressure to reduce taxes) transformed these systems into profit manipulation tools.…”

Section: Previous Management Accounting Research In Romaniamentioning

confidence: 99%

“…Surprisingly, the perceived influence of taxation on accounting is significantly positively related to the use of costing techniques and of full costs. This result may raise questions about the utility of full cost information for managerial purposes or for taxation purposes, as discussed in Albu et al (2010).…”

Section: Factors Influencing the Existence And Use Of Mat-further Anamentioning

confidence: 99%

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Factors Associated with the Adoption and Use of Management Accounting Techniques in Developing Countries: The Case of Romania

Albu

2012

Financ Manag Account

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The purpose of this article is to investigate and analyze through the lens of contingency theory the existence and use of management accounting techniques in Romanian entities, with an in‐depth consideration of the institutional factors characterizing the environment of this country. Using a sample of 109 respondents, we identify factors associated with the existence and use of management accounting techniques in a context where organizational practices are subject to variations, resource and training scarcity, and uncertainty. Our findings indicate that the most important factors are the type of capital and size. The adoption and use of management accounting techniques are mostly associated with the presence of foreign capital as a defining feature of the Romanian environment. However, we find limited statistical support for the importance of the environment and competition, factors usually related to the use of such techniques in other developing countries.

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“…This result may raise questions about the utility of full cost information for managerial purposes or for taxation purposes, as discussed in Albu et al. ().…”

Section: Resultsmentioning

confidence: 99%

Section: Theoretical Framework and Methodsmentioning

confidence: 99%

Section: Literature Reviewmentioning

confidence: 99%

Section: Previous Management Accounting Research In Romaniamentioning

confidence: 99%

Section: Factors Influencing the Existence And Use Of Mat-further Anamentioning

confidence: 99%

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Factors Associated with the Adoption and Use of Management Accounting Techniques in Developing Countries: The Case of Romania

Albu

2012

Financ Manag Account

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Programmes for a NC Command Rehabilitation Equipment Designed for Knee and Hip Affections Recovery

Petre

Deaconescu

2015

AMM

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The aim of the article is to present an experimental research on the behavior of a pneumatic muscle actuated rehabilitation device for hip/knee affections, developed in a laboratory from Transylvania University of Brașov. The equipment has been tested and studied its response to some rehabilitation programs implemented: one for hip joint recovery and other for knee joint recovery. For the research was used WINPISA software with the two programs created by the researchers using NC commands. The knee rehabilitation program consists of slider displacement corresponding to a rotating angle of the knee of 75 degrees with a short temporization and the hip joint rehabilitation program consists of slider displacement corresponding to a rotating angle of the hip of 40 degrees. The results of experiments present the displacement of the slider which effectuates the rehabilitation moves, the velocity and acceleration in a proposed time.

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Les spécificités du contrôle de gestion dans les pays de l’Europe centrale et orientale : une revue de la littérature

Paladi

Féniès

2019

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L’objectif de ce papier est d’étudier la littérature sur les pratiques de contrôle de gestion dans les pays ex-communistes de l’Europe Centrale et Orientale (PECO). Ces pays sont classés selon deux critères : le développement économique associé au processus de transition (post-transition/transition) et l’appartenance à l’ex-URSS (soviétique/non-soviétique). L’examen de 115 études empiriques montre divers niveaux de développement de la recherche et des pratiques de contrôle de gestion dans les différentes familles des PECO. Le papier expose la manière dont les études empiriques sont menées et présente les opportunités d’avancement de la recherche dans le domaine du contrôle de gestion contextualisé dans une perspective post-communiste.

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The Fabrication of Management Accounting Systems – Why, How and What are the Consequences? A Romanian Testimony

Cited by 3 publications

References 32 publications

Factors Associated with the Adoption and Use of Management Accounting Techniques in Developing Countries: The Case of Romania

Factors Associated with the Adoption and Use of Management Accounting Techniques in Developing Countries: The Case of Romania

Programmes for a NC Command Rehabilitation Equipment Designed for Knee and Hip Affections Recovery

Les spécificités du contrôle de gestion dans les pays de l’Europe centrale et orientale : une revue de la littérature

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