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 objective of this paper is to present how managerial accounting changed over the years in Romania. https://www.bekindtopets.com/special-pick-Best-Shot-UltraMAX-Pro-Clarifying-Shampoo-save-big/