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STRATEGIC MANAGEMENT ACCOUNTING TECHNIQUES IN ROMANIAN COMPANIES: AN EMPIRICAL STUDY

Majeed Hatif and Hamza Sadik
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Majeed Hatif: Academy of Economic Studies – Bucharest, Romania
Hamza Sadik: Academy of Economic Studies – Bucharest, Romania

Studies in Business and Economics, 2012, vol. 7, issue 2, 126-140

Abstract: This study aimed at introducing the methods of strategic management accounting and its role in serving the objectives of contemporary management – strategic management of Romanian organizations, through the study of these methods, and then applied the topic in the field through distributing a questionnaire in a sample of Romanian companies. We used the descriptive analytical approach in the theoretical part of the study, where we tried to showing the most important ideas on the subject of strategic management accounting and its methods, and we used the applied approach, where we used a survey questionnaire to collect the applied data from (4) Romanian companies, with (20) individuals. The study concluded with many finding such as: the trend of companies towards the use and application of strategic concepts in the management and financial work become a necessity that should be for all kinds of companies and for all sectors, and that the methods of strategic management accounting represent the modern tools to meet the requirements of contemporary strategic management, and to achieve success of Romanian companies .

Keywords: Strategic Management Accounting (SMA); SMA Methods; Importance; Constraints; Benefits of Application (search for similar items in EconPapers)
Date: 2012
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