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Some Considerations On Management Accounting Within Commercial Entities

Author

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  • Andrei Jizdan

    (Academy of Economic Studies of Moldova, Moldova)

  • Anatol Graur

    (Academy of Economic Studies of Moldova, Moldova)

Abstract

Traditionally, management has been primarily concerned with the selection among various alternatives and the subsequent decision-making process. Underlying this approach is the reliance on information furnished by management accounting. The current study delves into the distinct characteristics of business entities' operations and the informational needs of managers. Central to this discussion is the role of management accounting, which aims to steer managers in the formulation and execution of strategies, budgets, forecasts, and the like. The methodological framework of this research adopts a theoretical perspective, utilizing conventional research methods such as analytical, comparative, synthetic, inferential analysis, and bibliometric assessment to gauge the efficacy of research within the examined domain.

Suggested Citation

  • Andrei Jizdan & Anatol Graur, 2023. "Some Considerations On Management Accounting Within Commercial Entities," European Journal of Accounting, Finance & Business, "Stefan cel Mare" University of Suceava, Romania - Faculty of Economics and Public Administration, West University of Timisoara, Romania - Faculty of Economics and Business Administration, vol. 11(2), pages 76-81, June.
    • Handle: RePEc:scm:ejafbu:v:11:y:2023:i:2:p:76-81
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