Strategic Management Accounting Techniques In Romanian Companies: An Empirical Study
Abstract
This study aimed at introducing the methods of strategic management accounting and its role in serving the objectives of contemporary management – strategic management of Romanian organizations, through the study of these methods, and then applied the topic in the field through distributing a questionnaire in a sample of Romanian companies. We used the descriptive analytical approach in the theoretical part of the study, where we tried to showing the most important ideas on the subject of strategic management accounting and its methods, and we used the applied approach, where we used a survey questionnaire to collect the applied data from (4) Romanian companies, with (20) individuals. The study concluded with many finding such as: the trend of companies towards the use and application of strategic concepts in the management and financial work become a necessity that should be for all kinds of companies and for all sectors, and that the methods of strategic management accounting represent the modern tools to meet the requirements of contemporary strategic management, and to achieve success of Romanian companies .Download Info
If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.Bibliographic Info
Article provided by Lucian Blaga University of Sibiu, Faculty of Economic Sciences in its journal Studies in Business and Economics.
Volume (Year): 7 (2012)
Issue (Month): 2 (August)
Pages: 126-140
Contact details of provider:
Postal: Lucian Blaga University of Sibiu, Faculty of Economic Sciences Dumbravii Avenue, No.17, postal code 550324, Sibiu, Romania
Phone: 004 0269 210375
Fax: 004 0269 210375
Email:
Web page: http://economice.ulbsibiu.ro/
More information through EDIRC
Related research
Keywords: Strategic Management Accounting (SMA); SMA Methods; Importance; Constraints; Benefits of Application;References
No references listed on IDEASYou can help add them by filling out this form.
Citations
Lists
This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.Statistics
Access and download statisticsCorrections
When requesting a correction, please mention this item's handle: RePEc:blg:journl:v:7:y:2012:i:2:p:126-140For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Mihaela Herciu).
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 references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link 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 profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.