Internationally evolution of managerial accounting

Constanta Iacob and Delia Taus

MPRA Paper from University Library of Munich, Germany

Abstract: The constant development of the economic environment, accelerated growth of requirements to have updated, correct and operational information, emphasized the relevance and importance of managerial accounting. Faced with the rapid changes that have known enterprises in all areas, management accounting has evolved over time. As a component of the accounting system that produces information for managers and anchored in the strategic system of the organization, it is permanent supported the idea of accounting management involvement in the identification, measurement, accumulation, analysis, preparation, interpretation and communication of information which help managers to perform organizational objectives.

Keywords: Managerial accounting; evolution; development; change (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2014-11-28
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