Strategic Management Accounting Techniques in Romanian Companies: Some Survey Evidence

AbstractThis study aimed to introducing the techniques of strategic management accounting and its role in serving the objectives of contemporary management – strategic management of Romanian companies, through the study of these techniques, and then applied the topic in the field through distributing a survey questionnaire in a sample of Romanian companies. We used the descriptive analytical approach in the theoretical part of the study, where we tried to showing the most important ideas on the subject of strategic management accounting and its techniques, and we used the applied approach in the practical part of the study, where we used a survey questionnaire to collect the applied data for four techniques from twenty individuals from four multiple Romanian companies in Bucharest