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MANAGERIAL ACCOUNTING SYSTEM: UTILITY, PRACTICE, MANIPULATION, NORMALIZATION

Flavius-Andrei Guinea
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Flavius-Andrei Guinea: Bucharest University of Economic Studies

SEA - Practical Application of Science, 2017, issue 13, 85-91

Abstract: Economic entities accuse current managerial accounting instruments due to their used indicators, their post operativeness, and their lack of necessary adjustments, short-term target, information handling and decisions taken for various reasons, except the efficiency one. In order to manage a more and more complex organization, located in an uncertain environment, managers require a permanent, real-time, information system. There is no longer sufficient the simple retrospective measurement of results, as there should be provided those instruments that support the decision making process throughout the strategic and operational processes. The implementation of a managerial accounting tool will always interact with the human behavioural dimension. In the initial stage, the actors of an organization will initially manifest reactions of difficult acceptance or even rejection. Each of them will adopt that behaviour which ensures the maximization of its own goals, even if these are, or not, convergent with the organizational objectives.

Keywords: Managerial accounting; Managerial objectives; Implementation; Normalization; Manipulation; Behavioural dimension (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2017
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