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The Perception of Professional Accountants on Management Accounting

Author

Listed:
  • Lesconi-Frumuºanu Nãtãliþa-Mihaela

    („Eftimie Murgu” University Reºiþa, Romania)

  • Marin Adreea-Mihaela

    (The West University, Timiºoara, Romania)

Abstract

This paper presents the results obtained from processing the information contained in research conducted at national level „Management accounting: obligatory or optional ?,” and in the research conducted at the county level „Study on the organization of management accounting at the level of economic agents from Caras-Severin”, surprising aspects of professional accountants perception on accounting management, applicable law and its status in the dualist accounting system. 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.

Suggested Citation

  • Lesconi-Frumuºanu Nãtãliþa-Mihaela & Marin Adreea-Mihaela, 2015. "The Perception of Professional Accountants on Management Accounting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 791-796, May.
    • Handle: RePEc:ovi:oviste:v:xv:y:2015:i:1:p:791-796
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    More about this item

    Keywords

    professional accountant; management accounting; economic information system; cost; legislation.;
    All these keywords.

    JEL classification:

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

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