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The current status of management accounting in Romania: the accountants' perception

Author

Listed:
  • Corina Grosu
  • Alina Almasan
  • Cristina Circa

    (West University of Timisoara, Romania)

Abstract

The purpose of this paper is to investigate the accountants' perceptions as providers of accounting information, regarding the status of the management accounting in the Romanian business environment. In this respect we conducted a questionnaire-based study among accounting professionals from the Timis County. The study shows that the accountants’ perception on management accounting is strongly influenced by factors like: the taylorian mentality, lack of interest, motivation and initiative, as well as the excessive focus on the financial and fiscal reporting, making us doubt the usefulness of the management accounting in the Romanian business accounting. This paper fills a current gap in the management accounting literature, as the existing papers focus rather on the managers’ perception than on the accountants’ perception. It is an interesting topic in the Romanian context because the atypical evolution of the accounting led to the neglection of the management accounting field, with its enormous informative potential

Suggested Citation

  • Corina Grosu & Alina Almasan & Cristina Circa, 2014. "The current status of management accounting in Romania: the accountants' perception," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 13(3), pages 537-558, September.
    • Handle: RePEc:ami:journl:v:13:y:2014:i:3:p:537-558
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    Citations

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    Cited by:

    1. Anișoara – Elena Pavelescu (Belbe), 2022. "The Financial-Accounting Audit in Pre-University Educational Institutions in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 986-994, Decembrie.
    2. Assist. Cristina Circa Ph.D. & Assoc. Prof. Alina Almasan Ph.D. & Lect. Romeo Margea Ph.D. & Lect. Camelia Margea Ph.D., 2015. "Erp Systems And Management Accounting – Evolutions And Challenges," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(24), pages 155-166, APRIL.
    3. Claudia Catalina CIOCAN & Iuliana GEORGESCU & Mihai CARP, 2020. "The Perception of the Representatives of the Accounting Profession from Romania on the Relationship Between Conservatism and True and Fair View," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 18(159), pages 585-585.

    More about this item

    Keywords

    management accounting; accountants' perception; mentalities; attitudes;
    All these keywords.

    JEL classification:

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

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