The Implication of the Telecommunication Operators ’ Management on the Accounting System

Today we are witness to the gradual liberalization of the telecommunication markets from all over the world, which will bring to the increase of the competitiveness on these markets. The recent liberalization of this sector in Romania forced the companies from this industry to rapidly adjust to the new conditions. It is assessed that a real and healthy competitiveness will generate the benefits for the final consumer. But, the intervention of the regulation authority is felt strong enough. Each company wishes to become the best in its industry, to obtain higher performances. The competitive advantage in telecommunication sector can be earned in different ways. Also, the accelerated rhythm of innovation represents an additional mobilization factor for the operators on this market. Under these circumstances, the decision making process needs to be supported by the relevant and prompt information. The organizational changes enjoin a continuous adaptation effort of management accounting to managers ’ needs, knowing the fact that the management accounting main objective is to provide useful and timely information for managers, in order to support the decision making process. In this paper we wish to present the management peculiarities in a highly dynamic sector, the potential sources of competitive advantages, as well as the impact of the new context on the operators ’ management and management accounting