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The Informational System Of Management Accounting

Author

Listed:
  • Briciu Sorin
  • Teiusan Sorin-Ciprian

Abstract

The present paper work contains a few aspects about the informational system of management accounting. In the first part, there are presented information related to the following concepts: information, informational system, informational goods and informational resources. Then we discussed about the accounting as the most important supplier of economic information. The accounting piece of information is the accountancy' end product.The accounting informational system has two components: the financial accounting and the management accounting. We were interested about the second component.

Suggested Citation

  • Briciu Sorin & Teiusan Sorin-Ciprian, 2006. "The Informational System Of Management Accounting," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(8), pages 1-3.
  • Handle: RePEc:alu:journl:v:1:y:2006:i:8:p:3
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    More about this item

    Keywords

    informational system; management accounting; accounting informational system.;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • D80 - Microeconomics - - Information, Knowledge, and Uncertainty - - - General

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