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Aspects of the Normalization of Managerial Accounting in Romania on a Microeconomic Level

Author

Listed:
  • Sorin BRICIU

    (“1 Decembrie 1918” University of Alba-Iulia)

  • Sorinel CĂPUŞNEANU

    (“Artifex” University of Bucharest)

Abstract

The article presents the general frame of the normalization of managerial accounting on a national level, following an incursion in its international normalization. The objectives of the normalization of managerial accounting in Romania are presented into detail, from the authors’ point of view, as well as the profile and attributions of the managerial accountant as a normalizer. The article ends with the authors’ conclusions related to the normalization of managerial accounting in Romania on a microeconomic level.

Suggested Citation

  • Sorin BRICIU & Sorinel CĂPUŞNEANU, 2011. "Aspects of the Normalization of Managerial Accounting in Romania on a Microeconomic Level," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania - AGER, vol. 0(3(556)), pages 95-106, March.
    • Handle: RePEc:agr:journl:v:3(556):y:2011:i:3(556):p:95-106
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