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Strategic Management Accounting Techniques In Romanian Companies: An Empirical Study

Listed author(s):
  • HATIF Majeed

    (Academy of Economic Studies – Bucharest, Romania)

  • SADIK Hamza

    (Academy of Economic Studies – Bucharest, Romania)

Registered author(s):

    This study aimed at introducing the methods of strategic management accounting and its role in serving the objectives of contemporary management – strategic management of Romanian organizations, through the study of these methods, and then applied the topic in the field through distributing a questionnaire in a sample of Romanian companies. We used the descriptive analytical approach in the theoretical part of the study, where we tried to showing the most important ideas on the subject of strategic management accounting and its methods, and we used the applied approach, where we used a survey questionnaire to collect the applied data from (4) Romanian companies, with (20) individuals. The study concluded with many finding such as: the trend of companies towards the use and application of strategic concepts in the management and financial work become a necessity that should be for all kinds of companies and for all sectors, and that the methods of strategic management accounting represent the modern tools to meet the requirements of contemporary strategic management, and to achieve success of Romanian companies .

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    Article provided by Lucian Blaga University of Sibiu, Faculty of Economic Sciences in its journal Studies in Business and Economics.

    Volume (Year): 7 (2012)
    Issue (Month): 2 (August)
    Pages: 126-140

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    Handle: RePEc:blg:journl:v:7:y:2012:i:2:p:126-140
    Contact details of provider: Postal:
    Lucian Blaga University of Sibiu, Faculty of Economic Sciences Dumbravii Avenue, No 17, postal code 550324, Sibiu, Romania

    Phone: 004 0269 210375
    Fax: 004 0269 210375
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