The paper examines the long-term dynamics of four Central and Eastern European countries, namely the Czech Republic, Hungary, Poland and Romania between 2002 and 2012. The structure of the paper is twofold. In the first part, it examines the relationship between a set of macro financial...

In recent years activity - based costing has attracted the interest of both academics and management accountants since its emergence. Researchers and academics believe that activity - based costing (ABC) is a new managerial accounting technique which could enhance the business orientation of...

Research theme - Globalization and technological changes generates complexity both in the business environment and the accounting systems. Under these conditions managerial accounting needs to learn new practices in order to become an active consultant of management. Objectives - The main...

The present study proposes to give a general view on the role of direct payments from a Romanian perspective. According to the three scaled time spectrum – “past, present and future” - referred to in the title, the first section contains an overview on direct payment models implemented...

Adherents of ABC/ABM systems claimed traditional management accounting systems generated misleading costs in a contemporary, tumultuous, often changing business environment and implementing ABC/ABM would remedy this. That is why activity-based costing (ABC) and activity-based management (ABM)...

The aim of this article is to identify the influencing factors of early-stage entrepreneurial aspirations in efficiency-driven economies based on Global Entrepreneurship Monitor (GEM) Adult Population Survey (APS) database for the year 2008. Within the entrepreneurial aspirations the...

The aim of this article is to reflect upon the differences between entrepreneurial perceptions, attitudes and activity in Croatia, Hungary, Romania and Serbia in 2007-2008 period using Global Entrepreneurship Monitor Adult Population Survey database.