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Influence of Managerial Accounting in the Decision Making Process

Author

Listed:
  • Èširău Adrian Ioan

    (“1st December 1918†University of Alba Iulia)

  • GînÅ£a Anca Ioana

    (“1st December 1918†University of Alba Iulia)

  • Marin Pantelescu Andreea

    (The Academy of Economic Studies of Bucharest)

Abstract

The article aims to put in center view the role of the managerial team in making management decisions. Managerial accounting is of high importance due to the prized place accounted by economic entities arising from the problems they have to face, that of developing and substantiating the optimal decisions and of knowing how to take advantage of new opportunities to promote their prosperity.

Suggested Citation

  • Èširău Adrian Ioan & GînÅ£a Anca Ioana & Marin Pantelescu Andreea, 2018. "Influence of Managerial Accounting in the Decision Making Process," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 707-711, December.
    • Handle: RePEc:ovi:oviste:v:xviii:y:2018:i:2:p:707-711
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    References listed on IDEAS

    as
    1. Erkki K. Laitinen, 2006. "Explaining Management Accounting Change: evidence from Finland," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 3(2), pages 252-281.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    managerial accounting; management decisions; performance; decision;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General
    • H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods

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