The purpose of this paper is to evaluate a set of structural and qualitative aspects of management accounting and control systems used by Romanian companies. The empirical study was conducted from 09 April 2014, until 12 May 2014 trough applying online questionnaires to a number of 1.887 companies. A total of 58 complete responses have been recorded, with a response rate of 3.07%. The analyzed period was the financial year 2013. Trough this study, the type of management accounting and control system used in practice was shaped, emphasizing the actual stage of resources, instruments and procedures used by Romanian companies. The study represents the first step to an in-depth analysis of the impact of cost accounting and control system over c...
To cope with an increasingly competitive and turbulent environment caused by economic, health, and p...
AbstractThis study aimed to introducing the techniques of strategic management accounting and its ro...
Purpose: The purpose of this paper is to explore the impact of the characteristics and roles of mana...
Research theme Globalization and technological changes generates complexity both in the business env...
This article summarises the results of a survey on the accounting systems implemented in large Portu...
Management accounting research is substantially focused on the area of management control, where the...
The objective of this paper is to present the process of change in management accounting in Romania,...
Professional accountants have to make choices for recognizing, evaluating and classifying financial ...
Once implemented, a managerial accounting system will also attract the manifestation of creative acc...
Abstract: The article primarily deals with the analysis of using managerial accounting by companies ...
This thesis is focused on the role of management accounting in company management decision making in...
Based on qualitative research that was conducted on enterprises from the industrial sector, we acqui...
In our society, the audit is regarded as a branch of financial management conducted to confirm the a...
Introduction. Controlling – is one of the newest areas of information and economic development of th...
This book introduces the tools and systems of management control used in organisations today. The f...
To cope with an increasingly competitive and turbulent environment caused by economic, health, and p...
AbstractThis study aimed to introducing the techniques of strategic management accounting and its ro...
Purpose: The purpose of this paper is to explore the impact of the characteristics and roles of mana...
Research theme Globalization and technological changes generates complexity both in the business env...
This article summarises the results of a survey on the accounting systems implemented in large Portu...
Management accounting research is substantially focused on the area of management control, where the...
The objective of this paper is to present the process of change in management accounting in Romania,...
Professional accountants have to make choices for recognizing, evaluating and classifying financial ...
Once implemented, a managerial accounting system will also attract the manifestation of creative acc...
Abstract: The article primarily deals with the analysis of using managerial accounting by companies ...
This thesis is focused on the role of management accounting in company management decision making in...
Based on qualitative research that was conducted on enterprises from the industrial sector, we acqui...
In our society, the audit is regarded as a branch of financial management conducted to confirm the a...
Introduction. Controlling – is one of the newest areas of information and economic development of th...
This book introduces the tools and systems of management control used in organisations today. The f...
To cope with an increasingly competitive and turbulent environment caused by economic, health, and p...
AbstractThis study aimed to introducing the techniques of strategic management accounting and its ro...
Purpose: The purpose of this paper is to explore the impact of the characteristics and roles of mana...