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Is There Any Room To Improve The Use Of Accounting Information?

Author

Listed:
  • Deac Marius

    ()

  • Danciu Radu

Abstract

In 2008 we have conducted a small exploratory case study regarding some factors that could lead to a better use of accounting information in the companies in Cluj area. The study was based on a small questionnaire. The test group was comprised by a group of students in the final year of study, students who already worked in financial or management positions in companies from Cluj-Napoca and the surrounding areas. The study has addressed a few technical, organizational and educational factors that – in our view – can improve the use of accounting information in managing a company.

Suggested Citation

  • Deac Marius & Danciu Radu, 2010. "Is There Any Room To Improve The Use Of Accounting Information?," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 503-508, July.
  • Handle: RePEc:ora:journl:v:1:y:2010:i:1:p:503-508
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    File URL: http://anale.steconomiceuoradea.ro/volume/2010/n1/078.pdf
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    References listed on IDEAS

    as
    1. Bouwens, Jan & Abernethy, Margaret A., 2000. "The consequences of customization on management accounting system design," Accounting, Organizations and Society, Elsevier, vol. 25(3), pages 221-241, April.
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    More about this item

    Keywords

    exploratory case study; accounting information; company management;

    JEL classification:

    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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