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

Alina Carmen Almasan () and Camelia Hategan
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Alina Carmen Almasan: The West University of Timisoara, Faculty of Economics and Business Administration
Camelia Hategan: The West University of Timisoara, Faculty of Economics and Business Administration

Analele Universitatii "Eftimie Murgu" Resita Fascicola de Inginerie, 2008, vol. 1, issue XV, pages 13-22

Abstract: 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.

Keywords: telecommunication; regulation; strategies; accounting (search for similar items in EconPapers)
JEL-codes: K (search for similar items in EconPapers)
Date: 2008
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