EMPIRICAL SURVEY REGARDING THE MANAGEMENT ACCOUNTING PRACTICES IN ROMANIA

Gabriel JINGAAuthor-Email:

Studii si Cercetari de Calcul Economic si Cibernetica Economica Description: This is the official journal of the Journal Studii si Cercetari de Calcul Economic si Cibernetica Economica, 2015, vol. 1-2, 104-116

Abstract: In this paper we presented the practices used by the management accounting in Romania. The objective of our paper was to establish the degree in which the information offered by the management accounting in Romania is considered useful and the degree in which it is used. The results of our study show that during the last years the management accounting systems used in our country evolved. The study relies on the answers obtained at a questionnaire distributed in 2014 to a sample of organizations.

Keywords: Management accounting; reporting; empirical study; Romania (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:aes:sccece:v:1-2:y:2015:i::p:104-116

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