Managerial Accounting - an Essential Component of the Information System

Andrei Gheorghe (), Gâlmeanu Raluca and Radu Florin
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Radu Florin: Valahia University of Targoviste, Romania

Valahian Journal of Economic Studies, 2018, vol. 9, issue 2, 109-114

Abstract: Accounting it’s an important component of the economic information system. E. Horomnea believes that through specific means and procedures, accounting provides: clarifications of the past and the present of the economic entities, pertinent analyzes that are directed to the market; provides guidance on the strategic future; provides motivations and solutions for the decisions made. This article will analyze the evolution of managerial accounting from traditional costing to the new guidelines, when the issue of creating added value and managing third parties needs represents the future of any information system. After 1987 there are continuous changes and concerns, not only at Romanian level but at world wide scale.

Keywords: accounting; accounting information system; market; management (search for similar items in EconPapers)
JEL-codes: M10 M21 (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:vrs:vaecst:v:9:y:2018:i:2:p:109-114:n:10

DOI: 10.2478/vjes-2018-0022

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