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The hidden costs of self-management services in the accounting activity of a company

Gary Cokins (), Sorinel Capusneanu (), Dan Ioan Topor () and Oana Raluca Ivan
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Gary Cokins: The founder of Analytics-Based Performance Management LLC Institute Inc., Cary, North Carolina, USA
Dan Ioan Topor: 1 Decembrie 1918 University, Alba-Iulia, Romania
Oana Raluca Ivan: 1 Decembrie 1918 University, Alba-Iulia, Romania

The Audit Financiar journal, 2017, vol. 15, issue 146, 244

Abstract: This article addresses relevant aspects regarding the hidden costs of self-management services in the accounting area, within the accounting department of a company. With this aim, the authors conducted a study using a questionnaire, whose results were analyzed and interpreted. The hidden costs of the self-management of business accounting services observed in the accounting department of the company have been assessed and the causes of their generating sources were identified and analyzed. The debate of these hidden costs involved the treating of notions that exist in the accounting language, but are still not sufficiently explored by the specialists in the area. We also presented and analyzed the causes of the hidden costs of self-management in the accounting activity, as well as a reporting document for failures, arising from the case study. The article ends with the authors' conclusions regarding the hidden costs of self-management services in the accounting area.

Keywords: Hidden costs; financial reporting; company; owners; managerial accounting; management (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2017
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