Recent techniques and shifts in the environment are often foreseen as leading management accountants to adopt a business orientation. However, empirical evidence pointing to fundamental shifts in the roles played by management accountants remains relatively scarce. The authors explore this...

In the context of Romania’s poor absorption of European Funds, the successful implementation of public projects becomes a major factor in improving the current situation. But the successful implementation of projects is not an easy target to reach, since, if this were through, the existing...

This paper contains a theoretical analysis of the term „distribution”, indicating the area to which it belongs, the usability domain and the strategies of distribution used by the consumer goods manufacturers. It also provides specific information about the way in which is made the...