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The Implication of the Telecommunication Operators’ Management on the Accounting System


  • Alina Carmen Almasan

    () (The West University of Timisoara, Faculty of Economics and Business Administration)

  • Camelia Hategan

    (The West University of Timisoara, Faculty of Economics and Business Administration)


The competitive advantage in telecommunication sector can be earned in different ways. Also, the accelerated rhythm of innovation represents an additional mobilization factor for the operators on this market. Under these circumstances, the decision making process needs to be supported by the relevant and prompt information. The organizational changes enjoin a continuous adaptation effort of management accounting to managers’ needs, knowing the fact that the management accounting main objective is to provide useful and timely information for managers, in order to support the decision making process. In this paper we wish to present the management peculiarities in a highly dynamic sector, the potential sources of competitive advantages, as well as the impact of the new context on the operators’ management and management accounting.

Suggested Citation

  • Alina Carmen Almasan & Camelia Hategan, 2008. "The Implication of the Telecommunication Operators’ Management on the Accounting System," Analele Universitatii "Eftimie Murgu" Resita Fascicola de Inginerie, "Eftimie Murgu" University of Resita, vol. 1(XV), pages 13-22, December.
  • Handle: RePEc:uem:journl:v:1:y:2008:i:xv:p:13-22

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    telecommunication; regulation; strategies; accounting;

    JEL classification:

    • K - Law and Economics


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