Dealing with the visibility created by accounting numbers – A case study of cost accounting translation in a transitional economy

Catalin Nicolae Albu, Nadia Albu, Flavius Andrei Guinea, Mathew Tsamenyi
  • Journal of Accounting in Emerging Economies, April 2020, Emerald
  • DOI: 10.1108/jaee-02-2018-0015

What is it about?

Emerging economies face pressures to adopt management practices of western inspiration, on their way to a market economy. We show how a costing tool is implemented in Romanian firms, and how various actors impact its translation into practical use, altering the original purpose of the instrument.

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The following have contributed to this page: Dr Catalin Nicolae Albu