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Ce vrem să fie costul ?
[What we want to be the cost?]


  • Iacob, Constanta
  • Karim, Abdelali Abdel


Se spune că atunci când Peter Druker, considerat de către The Economist ca fiind ,,Cel mai mare gânditor pe care ştiinţa managementului l-a creat vreodată”, i-a prezentat unui interlocutor al său schimbările previzibile, l-au făcut pe acesta din urma să exclame :,, Ce mi-ai spus îmi taie respiraţia’’. Replica marelui savant a fost semnificativă şi fără echivoc: ,,Învaţă să respiri altfel pentru că numai aşa ne vom mai întâlni şi în viitor’’. Desigur că, nu orice schimbare este dintre cele benefice, dar în contabilitatea de gestiune libiană se impun schimbări radicale. Pentru a aprecia schimbările care se impugn este necesar să cunoaştem mai întâi contextual istoric, economic şi socio-cultural în care a apărut şi s-a dezvoltat contabilitatea în Libia, precum şi modul în care contabilitatea libiană percepe responsabilitatea socială internă

Suggested Citation

  • Iacob, Constanta & Karim, Abdelali Abdel, 2013. "Ce vrem să fie costul ?
    [What we want to be the cost?]
    ," MPRA Paper 48606, University Library of Munich, Germany, revised 25 Jul 2013.
  • Handle: RePEc:pra:mprapa:48606

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    References listed on IDEAS

    1. Nassr Ahmad & Simon Gao, 2004. "Changes, problems and challenges of accounting education in Libya," Accounting Education, Taylor & Francis Journals, vol. 13(3), pages 365-390.
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    More about this item


    informaţie; management; cultură; responsabilitate socială;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • O55 - Economic Development, Innovation, Technological Change, and Growth - - Economywide Country Studies - - - Africa

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