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The Role Of Management Accounting In The Decision Making Process: Case Study Caras Severin County

Author

Listed:
  • Adela Breuer

    (‘Eftimie Murgu‘ University of Resita Romania)

  • Mihaela Lesconi Frumusanu

    (‘Eftimie Murgu‘ University of Resita Romania)

  • Andra Manciu

    (West University Timișoara Romania)

Abstract

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 largecompanies. However, management accounting is superficially treated in most economic entities,there are entities in which professional accountants consider management accounting as optional,as shown in the survey performed in Caras Severin County, querying 50 economic entities from thethree categories (microenterprises, SMEs and large companies) and processing the results in SPSS.

Suggested Citation

  • Adela Breuer & Mihaela Lesconi Frumusanu & Andra Manciu, 2013. "The Role Of Management Accounting In The Decision Making Process: Case Study Caras Severin County," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(15), pages 1-1.
  • Handle: RePEc:alu:journl:v:2:y:2013:i:15:p:1
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    File URL: http://oeconomica.uab.ro/upload/lucrari/1520132/01.pdf
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    References listed on IDEAS

    as
    1. Isabelle Huault & V. Perret & S. Charreire-Petit, 2007. "Management," Post-Print halshs-00337676, HAL.
    2. Brigitte EIERLE & Wolfgang SCHULTZE, 2013. "The Role of Management as a User of Accounting Information: Implications for Standard Setting," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 12(2), pages 155-189, June.
    3. Samantha Warren & Lee Parker, 2009. "Bean counters or bright young things?: Towards the visual study of identity construction among professional accountants," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 6(4), pages 205-223, October.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    management accounting; economic information system; decision making; management; cost;

    JEL classification:

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

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