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Changes Management Accounting Faces in the Knowledge based Economy

Author

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  • Cretu Laura

    (“Alexandru Ioan Cuza” Univerity of Iasi, Faculty of Economics and Business Administration)

Abstract

Given the fact that during the last decade of the 20th century, thanks to Peter Drucker’s works, a new concept (firstly in the USA and then on the entire world) has risen, the concept of knowledge-based economy or knowledge economy, a concept that is acknowledged as a new step in the information era, or the informational society, we considered analyzing its influence on the management accounting practices to be useful. In the first part we will try to answer as much as possible to questions that have risen in time: what is knowledge-based economy? Is it the new economy’s invention or was knowledge a key element right from the beginning of the industrial age? Which are its main characteristics? In the second part we will review the impact the new age of knowledge has on the management accounting.

Suggested Citation

  • Cretu Laura, 2011. "Changes Management Accounting Faces in the Knowledge based Economy," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 467-471, May.
    • Handle: RePEc:ovi:oviste:v:11:y:2011:i:1:p:467-471
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    More about this item

    Keywords

    knowledge; management accounting; convergence;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M20 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - General

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