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Relation: Information-Management Accounting-Decision, in the Framework of the Managerial Process


  • Motoniu Ioan Dumitru

    () (“Valahia” University of Targoviste)

  • Vlãdaia (Vlad) Madalina Lucia

    () (“Valahia” University of Targoviste)

  • Nistor Ion

    () (“Valahia” University of Targoviste)


The permanent progress of the human society and that one of our present days particularly, have propelled the information as an indispensable need for the decision making process. More and more, the economic entities management is based on dynanism, flexibility and forecast, all these enjoining the use of operative and complexe data for the decision making process. The volume diversification and growth of the information/data which are related to the in-house processes of the economic entities and the need of solving a series of categories of more and more complexe problems, generated by the moving to the market economy, make the management accounting to be one of the manager's basic instruments in the managerial process, that is in the opportunities appraisal, action directions orientation and organizational strategy drawing up. The goal of this paper is to headlight the importance and role of the connection between information, management accounting and decision in the managerial process of an economic entity.

Suggested Citation

  • Motoniu Ioan Dumitru & Vlãdaia (Vlad) Madalina Lucia & Nistor Ion, 2011. "Relation: Information-Management Accounting-Decision, in the Framework of the Managerial Process," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 869-874, May.
  • Handle: RePEc:ovi:oviste:v:xi:y:2011:i:9:p:869-874

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    information; accounting information; management accounting; decision; managerial process;

    JEL classification:

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


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