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Changes Management Accounting Faces in the Knowledge based Economy


  • Cretu Laura

    () (“Alexandru Ioan Cuza” Univerity of Iasi, Faculty of Economics and Business Administration)


Given the fact that during the last decade of the 20th century, thanks to Peter Drucker’s works, a new concept (firstly in the USA and then on the entire world) has risen, the concept of knowledge-based economy or knowledge economy, a concept that is acknowledged as a new step in the information era, or the informational society, we considered analyzing its influence on the management accounting practices to be useful. In the first part we will try to answer as much as possible to questions that have risen in time: what is knowledge-based economy? Is it the new economy’s invention or was knowledge a key element right from the beginning of the industrial age? Which are its main characteristics? In the second part we will review the impact the new age of knowledge has on the management accounting.

Suggested Citation

  • Cretu Laura, 2011. "Changes Management Accounting Faces in the Knowledge based Economy," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 467-471, May.
  • Handle: RePEc:ovi:oviste:v:11:y:2011:i:1:p:467-471

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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


    knowledge; management accounting; convergence;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M20 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - General


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