Board table - instrument of managerial accounting

Viorina Braga ()
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Viorina Braga: Universitatea Spiru Haret, Facultatea de Contabilitate si Finante Campulung Muscel

No 2010/1, Working Papers from Universitatea Spiru Haret, Facultatea de Finante si Banci, Centrul de Cercetari Economico-Financiare Avansate

Abstract: Chartered Institute of Management Acounting UK defines management accounting as a process of identification, quantification, collection, analysis, processing, interpretation and transmission of financial information (and nonfinanciare) used by company management to achieve the functions of planning, assessment and control within the organization and to ensure appropriate resource.

Keywords: board accounting; managerial accounting (search for similar items in EconPapers)
JEL-codes: M11 M20 (search for similar items in EconPapers)
Date: 2009-10-09, Revised 2010-01-09

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Persistent link: http://EconPapers.repec.org/RePEc:ris:sphedp:2010_001

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