IDEAS home Printed from https://ideas.repec.org/a/alu/journl/v2y2013i15p1.html
   My bibliography  Save this article

The Role Of Management Accounting In The Decision Making Process: Case Study Caraåž Severin County

Author

Listed:
  • Adela Breuer
  • Mihaela Lesconi FrumuÅŸanu
  • Andra Manciu

Abstract

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, as shown in the survey performed in CaraÅŸ Severin County, querying 50 economic entities from the three categories (microenterprises, SMEs and large companies) and processing the results in SPSS.

Suggested Citation

  • Adela Breuer & Mihaela Lesconi FrumuÅŸanu & Andra Manciu, 2013. "The Role Of Management Accounting In The Decision Making Process: Case Study Caraåž Severin County," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(15), pages 1-1.
    • Handle: RePEc:alu:journl:v:2:y:2013:i:15:p:1
    as

    Download full text from publisher

    File URL: http://oeconomica.uab.ro/upload/lucrari/1520132/01.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Samantha Warren & Lee Parker, 2009. "Bean counters or bright young things?," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 6(4), pages 205-223, October.
    2. Brigitte EIERLE & Wolfgang SCHULTZE, 2013. "The Role of Management as a User of Accounting Information: Implications for Standard Setting," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 12(2), pages 155-189, June.
    3. Isabelle Huault & V. Perret & S. Charreire-Petit, 2007. "Management," Post-Print halshs-00337676, HAL.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Nyamwanza L. & Madzivire E. & Madzivire E., 2020. "Impact of Management Accounting on Decision Making: A Zimbabwean Perspective," Journal of Accounting, Business and Finance Research, Scientific Publishing Institute, vol. 8(3), pages 133-145.
    2. Rufi Osmani, 2017. "Relevant Information As A Tool Of Managerial Accounting Research In Companies Of The Polog Region," EcoForum, "Stefan cel Mare" University of Suceava, Romania, Faculty of Economics and Public Administration - Economy, Business Administration and Tourism Department., vol. 6(1), pages 1-53, January.
    3. Nyamwanza L. & Madzivire E. & Madzivire E., 2020. "Impact of Management Accounting on Decision Making: A Zimbabwean Perspective," Journal of Accounting, Business and Finance Research, Scientific Publishing Institute, vol. 9(1), pages 37-49.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. James Breen & Darragh Clancy & Mary Ryan & M. Wallace, 2010. "Can’t See the Wood for the Trees: The Returns to Farm Forestry in Ireland," Working Papers 1003, Rural Economy and Development Programme,Teagasc.
    2. Alan Gregory, 2011. "The Expected Cost of Equity and the Expected Risk Premium in the UK," Review of Behavioral Finance, Emerald Group Publishing Limited, vol. 3(1), pages 1-26, April.
    3. Ana-Maria BERCU, 2014. "Performance Appraisal Of Civil Servants. Sustainability And Development," Proceedings of Administration and Public Management International Conference, Research Centre in Public Administration and Public Services, Bucharest, Romania, vol. 10(1), pages 35-43, June.
    4. repec:fip:fedhep:y:2013:i:qii:p:30-46:n:vol.37no.2 is not listed on IDEAS
    5. Gedikoglu, Haluk & McCann, Laura M.J. & Artz, Georgeanne M., 2011. "Off-Farm Employment Effects on Adoption of Nutrient Management Practices," Agricultural and Resource Economics Review, Northeastern Agricultural and Resource Economics Association, vol. 40(2), pages 1-14, August.
    6. Scherrer-Rathje, Maike & Boyle, Todd A. & Deflorin, Patricia, 2009. "Lean, take two! Reflections from the second attempt at lean implementation," Business Horizons, Elsevier, vol. 52(1), pages 79-88.
    7. Shachmurove, Yochanan & Vulanovic, Milos, 2013. "SPACs in Shipping," EconStor Preprints 88633, ZBW - Leibniz Information Centre for Economics.
    8. Benmelech, Efraim & Dlugosz, Jennifer, 2009. "The alchemy of CDO credit ratings," Journal of Monetary Economics, Elsevier, vol. 56(5), pages 617-634, July.
    9. Farrell, Terence C., 2008. "An Economic Evaluation of Conservation Farming Practices for the Central West of NSW," 2008 Conference (52nd), February 5-8, 2008, Canberra, Australia 6177, Australian Agricultural and Resource Economics Society.
    10. Felipe Jiménez & Wilmar Cabrera-Montiel, 2014. "System for Road Vehicle Energy Optimization Using Real Time Road and Traffic Information," Energies, MDPI, vol. 7(6), pages 1-23, June.
    11. Agata Mesjasz-Lech, 2009. "Selected Problems Of Reverse Logistics In Poland," Advanced Logistic systems, University of Miskolc, Department of Material Handling and Logistics, vol. 3(1), pages 181-190, December.
    12. J�r�me Massiani, Giovanni Santoro, 2012. "The relevance of the concept of capacity for the management of a tourist destination: theory and application to tourism management in Venice," RIEDS - Rivista Italiana di Economia, Demografia e Statistica - The Italian Journal of Economic, Demographic and Statistical Studies, SIEDS Societa' Italiana di Economia Demografia e Statistica, vol. 66(2), pages 141-156.
    13. Anuta Porutiu, 2010. "Decision and decision makers," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 15.
    14. Vassili Joannides & N. Berland, 2008. "Grounded theory: quels usages dans les recherches en contrôle de gestion?," Grenoble Ecole de Management (Post-Print) hal-00676580, HAL.
    15. Lino Cinquini & Andrea Tenucci, 2011. "Management Accounting for Service: A Research Agenda," Working Papers 201102, Scuola Superiore Sant'Anna of Pisa, Istituto di Management.
    16. Cristina Cella & Andrew Ellul & Mariassunta Giannetti, 2013. "Investors' Horizons and the Amplification of Market Shocks," The Review of Financial Studies, Society for Financial Studies, vol. 26(7), pages 1607-1648.
    17. Schürg, Carolin V. & Bannier, Christina Evelies, 2015. "Corporate investment, debt and liquidity choices in the light of financial constraints and hedging needs," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 114561, Verein für Socialpolitik / German Economic Association.
    18. Christopher H. Herbst & Monique Vledder & Karen Campbell & Mirja Sjöblom & Agnes Soucat, 2011. "The Human Resources for Health Crisis in Zambia : An Outcome of Health Worker Entry, Exit, and Performance within the National Health Labor Market," World Bank Publications - Books, The World Bank Group, number 5938, December.
    19. Tzu-Chun Weng, 2014. "Exploring Customer Knowledge from Social Media to Improve the Performance of Strategy," International Journal of Management, Knowledge and Learning, International School for Social and Business Studies, Celje, Slovenia, vol. 3(2), pages 261-279.
    20. Martin Gächter & David A. Savage & Benno Torgler, 2009. "Retaining the Thin Blue Line: What Shapes Workers' Intentions not to Quit the Current Work Environment," Working Papers 2010-05, Faculty of Economics and Statistics, Universität Innsbruck, revised Mar 2010.
    21. Gauguier, Jean-Jacques, 2009. "L’industrialisation de l’Open Source," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/4388 edited by Toledano, Joëlle.

    More about this item

    Keywords

    management accounting; economic information system; decision making; management; cost;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:alu:journl:v:2:y:2013:i:15:p:1. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Dan-Constantin Danuletiu (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.