The Perception of Professional Accountants on Management Accounting

Lesconi-Frumuºanu Nãtãliþa-Mihaela () and Marin Adreea-Mihaela
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Lesconi-Frumuºanu Nãtãliþa-Mihaela: „Eftimie Murgu” University Reºiþa, Romania
Marin Adreea-Mihaela: The West University, Timiºoara, Romania

Ovidius University Annals, Economic Sciences Series, 2015, vol. XV, issue 1, 791-796

Abstract: This paper presents the results obtained from processing the information contained in research conducted at national level „Management accounting: obligatory or optional ?,” and in the research conducted at the county level „Study on the organization of management accounting at the level of economic agents from Caras-Severin”, surprising aspects of professional accountants perception on accounting management, applicable law and its status in the dualist accounting system. 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.

Keywords: professional accountant; management accounting; economic information system; cost; legislation. (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xv:y:2015:i:1:p:791-796

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