The Views of Accounting – Management Relation

Budacia Lucian Constantin Gabriel ()
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Budacia Lucian Constantin Gabriel: Romanian American University

Ovidius University Annals, Economic Sciences Series, 2010, vol. X, issue 1, 1469-1472

Abstract: The management’s task is to make decisions, which ensure continued viability of the organization and control the implementation of those decisions. Where accounting (management) enters? It is part of the total information, available to management. It is important to recognize the partial role of accounting. Accounting is only a part of the complex set of information and organizational structures. The role of accounting is to provide relevant financial information within those structures. Rarely, accounting will provide sufficient information to enable making a decision to meet the target or to control the implementation of organizational plans.

Keywords: accounting; management; managerial planning; managerial decisions (search for similar items in EconPapers)
JEL-codes: M1 M41 (search for similar items in EconPapers)
Date: 2010
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