THE RELATIONSHIP BETWEEN THEORY AND PRACTICE IN MANAGEMENT ACCOUNTING AND THE ROLE OF THE ECONOMIC ENVIRONMENT IN THIS CONTEXT
THE RELATIONSHIP BETWEEN THEORY AND PRACTICE IN MANAGEMENT ACCOUNTING AND THE ROLE OF THE ECONOMIC ENVIRONMENT IN THIS CONTEXT

Summary/Abstract: In the past years the interest of academic researchers in the theoretical and practical aspects concerning the management accounting has continuously increased. This paper has the aim of exploring some of the main aspects regarding the development that took place in the field of management accounting and the role of the changing economic environment in this context. The paper is structured in a complex manner, starting from a short introduction, in which we state the main reasons why we chose this particular subject for our research, continues with a consistent literature review on the topic of management accounting, focusing on the latest scientific works, furthermore stresses aspects connected to management accounting regarded as a social science, and after that emphasizes what are the differences that exists between an accounting researcher, an economist, a sociologist or a philosopher. Our conclusion is that there is a constant need for academic researchers to focus on aspects that implicate the management accounting in the economic environment and due to this fact we state that there is always place for more work and new methods to be tested and implemented.

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