THE CONTRIBUTION OF THE INFORMATION PROVIDED BY THE MANAGEMENT ACCOUNTING IN THE DECISION-MAKING PROCESS

Camelia-Cătălina M1halciuc () and Maria Grosu
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Camelia-Cătălina M1halciuc: Stefan cel Mare University of Suceava, 720229, Romania
Maria Grosu: Al. I. Cuza University of Iasi, 700506, Romania

European Journal of Accounting, Finance & Business, 2021, vol. 16, issue 26, 117-131

Abstract: As an important part of a company's success is conditioned by the decisions taken, monitoring and supervising their implementation is a vital role for management. In this sense, accounting and especially management accounting has the key role of providing management with the necessary information resources to make the best decisions. Based on these considerations, the main objective of the paper is to analyze the contribution of information generated by management accounting in the decision-making process and control of economic activities, in terms of presenting the role of this information, thus supporting managers to model the relationship between resources and performance. Thus, through the research undertaken, the study of how management accounting and the information it generates within the companies in Suceava County was analyzed, thus being able to identify and analyze the practices and perceptions of managers and professional accountants on the role and importance of the managerial accounting information.

Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:scm:ejafbu:v:16:y:2021:i:26:p:117-131

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