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The Role Of Management Accounting In The Decision Making Process: Case Study Caraåž Severin County

Author

Listed:
  • Adela Breuer
  • Mihaela Lesconi FrumuÅŸanu
  • Andra Manciu

Abstract

Management accounting is an important part of the economic information system, with a key role in decision making, whether we talk about small and medium enterprises or large companies. However, management accounting is superficially treated in most economic entities, there are entities in which professional accountants consider management accounting as optional, as shown in the survey performed in CaraÅŸ Severin County, querying 50 economic entities from the three categories (microenterprises, SMEs and large companies) and processing the results in SPSS.

Suggested Citation

  • Adela Breuer & Mihaela Lesconi FrumuÅŸanu & Andra Manciu, 2013. "The Role Of Management Accounting In The Decision Making Process: Case Study Caraåž Severin County," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(15), pages 1-1.
    • Handle: RePEc:alu:journl:v:2:y:2013:i:15:p:1
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    File URL: http://oeconomica.uab.ro/upload/lucrari/1520132/01.pdf
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    References listed on IDEAS

    as
    1. Brigitte EIERLE & Wolfgang SCHULTZE, 2013. "The Role of Management as a User of Accounting Information: Implications for Standard Setting," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 12(2), pages 155-189, June.
    2. Isabelle Huault & V. Perret & S. Charreire-Petit, 2007. "Management," Post-Print halshs-00337676, HAL.
    3. Samantha Warren & Lee Parker, 2009. "Bean counters or bright young things?," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 6(4), pages 205-223, October.
    Full references (including those not matched with items on IDEAS)

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    Cited by:

    1. Nyamwanza L. & Madzivire E. & Madzivire E., 2020. "Impact of Management Accounting on Decision Making: A Zimbabwean Perspective," Journal of Accounting, Business and Finance Research, Scientific Publishing Institute, vol. 8(3), pages 133-145.
    2. Rufi Osmani, 2017. "Relevant Information As A Tool Of Managerial Accounting Research In Companies Of The Polog Region," EcoForum, "Stefan cel Mare" University of Suceava, Romania, Faculty of Economics and Public Administration - Economy, Business Administration and Tourism Department., vol. 6(1), pages 1-53, January.
    3. Nyamwanza L. & Madzivire E. & Madzivire E., 2020. "Impact of Management Accounting on Decision Making: A Zimbabwean Perspective," Journal of Accounting, Business and Finance Research, Scientific Publishing Institute, vol. 9(1), pages 37-49.

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    More about this item

    Keywords

    management accounting; economic information system; decision making; management; cost;
    All these keywords.

    JEL classification:

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

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