Accounting and Management Information Systems Vol. 10, No. 3, pp. 375–396, 2011 A HISTORICAL APPROACH OF CHANGE IN MANAGEMENT ACCOUNTING TOPICS PUBLISHED IN ROMANIA Mădălina DUMITRU 1 , Daniela Artemisa CALU and Cătălina GORGAN The Bucharest Academy of Economic Studies, Romania Adriana CALU University of Bucharest, Romania ABSTRACT The change in management accounting is a topical issue in international research in management accounting. We analysed the change in the management accounting from an international perspective. We also want to see which the situation in Romania is. In order to analyse it, we studied the articles published in management accounting in Romania since 1908 in top journals. We considered four time ranges established on historical and academic changes. In the final section of the paper we presented a few directions to be considered for the future research in management accounting in Romania. The conclusion was that from 1990 until 2004 the articles presented modern cost calculation methods and the trends identified in other countries. After 2005 the research topics in the Romanian journals were traditional as compared with the research topics in MAR. Management accounting, change, economic journals, evolution, history INTRODUCTION One way to study the nature of change is exploring the stability and continuity of the inherent continuous processes of life. Veblen was the first to build a parallel with biology, emphasizing the pass of the relevant information in time (Veblen, 1898, 1914). The same parallel was used by Hodgson (1993) and Calu (2005) in their studies. Stability and change are not independent: even though the biggest part of life 1 Correspondence address: Mădălina Dumitru, Faculty of Accounting and Management Information Systems, The Bucharest Academy of Economic Studies, Piaţa Romană nr. 6, Bucharest, Romania, Tel. +40 21.319.19.00, E-mail. madidumitru2007@gmail.com 