The Diffusion of Western Management Accounting Practices in Transitional Economies: A Case for Interventionist Research

• In Event: Governance and managerial Issues: International Evidence
  In Paper Session: Governance and Managerial Issues: International Evidence

Abstract

This paper reports on the results of an interventionist research regarding the introduction of management accounting innovations in a large Romanian construction company. Through the engagement with practitioners we embarked on a joint discovery to design and implement management accounting innovations in the organization. In effect our study answers calls for researchers to engage with practitioners to find solutions to practical problems. The paper reflects on the process and outcome of our engagement in order to illustrate how researchers can contribute to practice. We conclude by suggesting that interventionist research can minimize the failure of Western management accounting innovations in organizations in transitional economies where managers may have not have adequate knowledge of these practices.

Authors

• Catalin Albu, University of Dayton

• Nadia Albu, Bucharest University of Economic Studies

• Flavius Guinea, Bucharest University of Economic Studies

• Mathew Tsamenyi, CEIBS