The change in management accounting is a topicalissue in international research in management accounting. We analysed thechange in the management accounting from an international perspective. We alsowant to see which the situation in Romania is. In order to analyse it,we studied the articles published in management accounting in Romania since1908 in top journals. We considered four time ranges established on historical andacademic changes. In the final section of the paper we presented a fewdirections to be considered for the future research in management accounting inRomania.The conclusion was that from1990 until 2004 the articles presented modern cost calculation methods and thetrends identified in other countries. After 2005 the research topics in theRomanian journals were traditional as compared with the research topics in MAR.