important events that have marked the evolution of managerial accounting from its occurrence until today, and some courses of … action regarding its future development. …

The change in management accounting is a topical issue in international research in management accounting. We analysed … the change in the management accounting from an international perspective. We also want to see which the situation in …

a new process of change of its control system. Is a new model of management control emerging ? …

The objective of this paper is to present the process of change in management accounting in Romania, a former communist … presentation of the scientific context and motivation of this research from a national perspective. We also described the evolution …

, cet article propose des pistes d’évolution visant à renforcer l’efficacité du recours à la RA par l’adoption d … la démonstration et indiquer les conséquences téléologiques et méthodologiques de l’évolution proposée ….(VA)Action-research is affected by two limitative characteristics for the development of knowledge. It is time consuming and renders highly …

and its change within organisations. …

acteurs. Cette proposition est illustrée par une étude de cas. (VA)Change in management control systems, usually considered in … typically made when management control systems change. We argue that demands for «instrumental coherence» (to enhance …

Framing accounting as a science has been carried out in close connection with the development of knowledge in this … due to the fact that it features a combination of accounting theory and methods for the development and application of …

The purpose of this paper is to present a history and an evolution of concepts of risk and risk management in economic …

presented in the financial statements prepared under IFRS, with a special focus on research and development. In the first … distinction when choosing the right approach. The second section deals with research and development in a greater detail and … development costs. …