Proceedings

Glăvan, M., Brăescu (Dumitru), M., Dumitru, V., Jinga, G. & Lapteş, R. (2007) “The
Relevance and Quality of the Accounting Information”, Accounting and Management
Information Systems, Supplement: 103-114
Granlund and Malmi (2002) “Moderate impact of ERPs on management accounting: a lag or
permanent outcome?”, Management Accounting Reserch, vol. 13, Issue 3: 299-321
Hodgson (1993). Economics and Evolution. Polity Press, Cambridge
Hopwood, A.G. (2008) “Changing Pressures on the Research Process: On Trying to Research
in an Age when Curiosity is not Enough”, European Accounting Review, 17: 1, 87 —
96, First published on: 05 February 2008 (iFirst)
Jinga, G., Dumitru, M., Dumitrana, M., Vulpoi, M. (2010) “Accounting systems for cost
management used in the Romanian economic entities”, Accounting and Management
Information Systems, nr. 2/2010, vol. 9, pag. 242-267
Johansson and Siverbo (2009) “Why is research on management accounting change not
explicitly evolutionary? Taking the next step in the conceptualisation of management
accounting change”, Management Accounting Research 20 (2009), 146 – 162
Lapsley and Pallot (2000) “Accounting, management and organizational change: A
comparative study of local government”, Management Accounting Research, 2000, 11,
213 – 229
Lapsley and Wright (2004) “The diffusion of management accounting innovations in the
public sector: a research agenda”, Management Accounting Research 15 (2004)
355 – 374
Legea nr. 82/1991 din 24 decembrie 1991 (varianta iniţială şi cea republicată)
Legea nr. 19/1971
Malmi and Granlund (2009) “In Search of Management Accounting Theory”, European
Accounting Review, 18: 3, 597 — 620
Maurel (2008) “Les caracteristiques du controle de gestion au sein des societies cooperatives
de production”, Comptabilite – Controle – Audit / Tome 14 – Volume 2 – Decembre
2008, 155 – 172
Modell (2005) “Triangulation between case study and survey methods in management
accounting research: An assessment of validity implications”, Management Accounting
Research 16 (2005) 231 – 254
Nor-Aziah and Scapens (2007) “Corporatisation and accounting change. The role of
accounting and accountants in a Malaysian public utility”, Management Accounting
Research 18 (2007) 209 – 247
“Ordinul ministrului finantelor publice nr. 3055/2009 pentru aprobarea reglementărilor
conforme cu directivele europene”, publicat în Monitorul Oficial nr. 766 bis din
10 noiembrie 2009
“Ordinul ministrului finanţelor publice nr. 1826/2003 pentru aprobarea precizărilor privind
unele măsuri referitoare la organizarea şi conducerea contabilităţii de gestiune”,
publicat în Monitorul Oficial nr. 23 din ianuarie 2004
Popa A., Barbu E. M. and Farcane N. (2009) “A Neo-Institutional Explanation of Accounting
Evolution in Romania”, European Accounting Association 32 nd Congress, Tampere,
Finland
Quattrone and Hopper (2001) “What does organizational change mean? Speculations on a
taken for granted category” Management Accounting Research, 2001, 12, 403 – 435
Raffournier, B. and Schatt, A. (2010) “Is European Accounting Research Fairly Reflected in
Academic Journals? An Investigation of Possible Non-mainstream and Language
Barrier Biases”, European Accounting Review, 19: 1, 161 — 190, First published on:
08 April 2010 (iFirst)
Scapens, R. W. & Jazayeri, M. (2003) “ERP systems and management accounting change:
opportunities or impacts? A research note”, European Accounting Review, vol. 12/,
no 1: 201-233
Scapens, R.W. and Roberts, J., (1993) “Accounting and control: a case study of resistance to
accounting and change”, Management Accounting Research 4 (1), 1–32
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