THE ROLE OF MANAGEMENT ACCOUNTING IN THE DECISION MAKING PROCESS: CASE STUDY CARAÅž SEVERIN COUNTY

Adela Breuer (), Mihaela Lesconi FrumuÅŸanu and Andra Manciu

Annales Universitatis Apulensis Series Oeconomica, 2013, vol. 2, issue 15, 1

Abstract: Management accounting is an important part of the economic information system, with a key role in decision making, whether we talk about small and medium enterprises or large companies. However, management accounting is superficially treated in most economic entities, there are entities in which professional accountants consider management accounting as optional, as shown in the survey performed in CaraÅŸ Severin County, querying 50 economic entities from the three categories (microenterprises, SMEs and large companies) and processing the results in SPSS.

Keywords: management accounting; economic information system; decision making; management; cost (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2013
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (3)

Downloads: (external link)
http://oeconomica.uab.ro/upload/lucrari/1520132/01.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:alu:journl:v:2:y:2013:i:15:p:1

Access Statistics for this article

More articles in Annales Universitatis Apulensis Series Oeconomica from Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia
Bibliographic data for series maintained by Dan-Constantin Danuletiu ().