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The Views of Accounting – Management Relation


  • Budacia Lucian Constantin Gabriel

    () (Romanian American University)


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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    References listed on IDEAS

    1. Nicolae Al. Pop & Anca-Daniela Vl?doi, 2009. "The marketer-a complex specialist, a man of concept, decision and action," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 11(25), pages 9-20, February.
    2. Kaplan, Andreas M. & Haenlein, Michael, 2009. "The increasing importance of public marketing: Explanations, applications and limits of marketing within public administration," European Management Journal, Elsevier, vol. 27(3), pages 197-212, June.
    3. Grigorescu, Adriana, 2009. "Renewal marketing management in public and business organizations," MPRA Paper 25128, University Library of Munich, Germany.
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    More about this item


    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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