Role and Importance of Managerial Accounting Into Banking Sector

Victoria Postolache

Knowledge Horizons - Economics, 2014, vol. 6, issue 4, 57-62

Abstract: In the last decades, following of the global systemic crisis, commercial banks have problems with the lack of operative and truthful information about the effective functioning of its subdivisions. So, appear the necesity of imposing, for banking system, implementation of managerial accouting inside of accouting evidence for reducing the loss that may arise from lak of internal qualitative information. The aim of our study is to present the factors that confirm the need of managerial accounting for commercial bank and to define the benefits that may result from this.

Keywords: Managerial acccounting; commercial banks; operative information; reports activity; responsability center (search for similar items in EconPapers)
JEL-codes: G24 (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:khe:journl:v:6:y:2014:i:4:p:57-62

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