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The Views of Accounting – Management Relation

Author

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  • Budacia Lucian Constantin Gabriel

    () (Romanian American University)

Abstract

The management’s task is to make decisions, which ensure continued viability of the organization and control the implementation of those decisions. Where accounting (management) enters? It is part of the total information, available to management. It is important to recognize the partial role of accounting. Accounting is only a part of the complex set of information and organizational structures. The role of accounting is to provide relevant financial information within those structures. Rarely, accounting will provide sufficient information to enable making a decision to meet the target or to control the implementation of organizational plans.

Suggested Citation

  • Budacia Lucian Constantin Gabriel, 2010. "The Views of Accounting – Management Relation," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1469-1472, May.
  • Handle: RePEc:ovi:oviste:v:10:y:2010:i:1:p:1469-1472
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    More about this item

    Keywords

    accounting; management; managerial planning; managerial decisions;

    JEL classification:

    • M1 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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