TRADITIONALISM OR MODERN IN ROMANIAN MANAGEMENT ACCOUNTING?

Silvia Simionescu (), Elena Bică () and Cristiana Bogdănoiu ()
Additional contact information
Silvia Simionescu: Faculty of Legal, Economic and Administrative Sciences Spiru Haret University, Romania, Postal: RO
Elena Bică: Faculty of Legal, Economic and Administrative Sciences Spiru Haret University, Romania, Postal: RO
Cristiana Bogdănoiu: Faculty of Legal, Economic and Administrative Sciences Spiru Haret University, Romania, Postal: RO

Theoretical and Practical Research in the Economic Fields, 2019, vol. 10, issue 2, 143-149

Abstract: The economic competition, which is becoming more and more fierce, imposes efficiency and performance on the economic environment. On the other hand, the rapid evolution of the technologies requires the continuous updating of the competences and of new forms of organization and management of the activity. In this dynamic context, managerial accounting becomes vital because it transforms organizations and exerts an influence on the social, economic and physical environment. In a thorough investigation of the problems it is observed that there is a certain perception of the companies, to act and react, to make decisions and to use systems different from the existing models, especially American and Japanese, which are often difficult to describe formalized, but which exists. On the other hand, there are differences between European countries. The management-specific tools are identical but do not apply equally in practice.

Date: 2019
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:srs:jtpref:v:10:y:2019:i:2:p:143-149

Access Statistics for this article

Theoretical and Practical Research in the Economic Fields is currently edited by Laura UNGUREANU

More articles in Theoretical and Practical Research in the Economic Fields from ASERS Publishing
Bibliographic data for series maintained by Claudiu Popirlan ( this e-mail address is bad, please contact ).