IDEAS home Printed from https://ideas.repec.org/
MyIDEAS: Login to save this article or follow this journal

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)

Registered author(s):

    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.

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL: http://www.anale-ing.uem.ro/2008/2008_a1.pdf
    Download Restriction: no

    Article provided by "Eftimie Murgu" University of Resita in its journal Analele Universitatii "Eftimie Murgu" Resita.

    Volume (Year): 1 (2008)
    Issue (Month): XV (December)
    Pages: 13-22

    as
    in new window

    Handle: RePEc:uem:journl:v:1:y:2008:i:xv:p:13-22
    Contact details of provider: Web page: http://www.uem.ro/index.php?id=495

    More information through EDIRC

    No references listed on IDEAS
    You can help add them by filling out this form.

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:uem:journl:v:1:y:2008:i:xv:p:13-22. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Gilbert-Rainer Gillich)

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.