MANAGEMENT ACCOUNTING AND CONTROL SYSTEMS

Cornel Gabriel Niţă
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Cornel Gabriel Niţă: Universitatea de Vest din Timișoara

Management Intercultural, 2014, issue 31, 257-262

Abstract: 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 company performance.

Keywords: Cost accounting system; Cost control system; Information quality; Company informational system; Decisional system (search for similar items in EconPapers)
JEL-codes: M21 M41 (search for similar items in EconPapers)
Date: 2014
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Citations: View citations in EconPapers (3)

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