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The Need For Managerial Accounting Systems

Author

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  • Flavius-Andrei GUINEA

    (Bucharest University of Economic Studies)

Abstract

The implementation of a managerial accounting system represents a genuine initiative for implementing change, this involving the need for change, a vision of change and strategy, and last, but not least, innovation stimulation. In the last decades, the implementation of such a system translated into a broader reform, including the management system used. A management control system, once implemented, tends to attract the manifestation of creative accounting phenomena, especially in times of crisis. Taking these into consideration, the article aims to highlight the importance of the implementation of a modern managerial accounting system in the Romanian firms, as well as to analyse the potential consequences of this process, from the author’s point of view.

Suggested Citation

  • Flavius-Andrei GUINEA, 2016. "The Need For Managerial Accounting Systems," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 12, pages 465-470, December.
    • Handle: RePEc:cmj:seapas:y:2016:i:12:p:465-470
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    More about this item

    Keywords

    Managerial accounting system; Implementation; Goal setting; Rational distribution;
    All these keywords.

    JEL classification:

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

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