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The hidden costs of self-management services in the accounting activity of a company

Author

Listed:
  • Gary COKINS

    (The founder of Analytics-Based Performance Management LLC Institute Inc., Cary, North Carolina, USA)

  • Sorinel CAPUSNEANU

    („Dimitrie Cantemir” Christian University, Bucharest, Romania)

  • Dan Ioan TOPOR

    (1 Decembrie 1918 University, Alba-Iulia, Romania)

  • Oana Raluca Ivan

    (1 Decembrie 1918 University, Alba-Iulia, Romania)

Abstract

This article addresses relevant aspects regarding the hidden costs of self-management services in the accounting area, within the accounting department of a company. With this aim, the authors conducted a study using a questionnaire, whose results were analyzed and interpreted. The hidden costs of the self-management of business accounting services observed in the accounting department of the company have been assessed and the causes of their generating sources were identified and analyzed. The debate of these hidden costs involved the treating of notions that exist in the accounting language, but are still not sufficiently explored by the specialists in the area. We also presented and analyzed the causes of the hidden costs of self-management in the accounting activity, as well as a reporting document for failures, arising from the case study. The article ends with the authors' conclusions regarding the hidden costs of self-management services in the accounting area.

Suggested Citation

  • Gary COKINS & Sorinel CAPUSNEANU & Dan Ioan TOPOR & Oana Raluca Ivan, 2017. "The hidden costs of self-management services in the accounting activity of a company," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 15(146), pages 244-244.
    • Handle: RePEc:aud:audfin:v:15:y:2017:i:146:p:244
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    References listed on IDEAS

    as
    1. Henri Savall & Véronique Zardet, 2008. "Mastering Hidden Costs and Socio-Economic Performance," Post-Print halshs-02097083, HAL.
    2. Sorin Briciu & Sorinel Căpuşneanu, 2011. "The Increase Of Performance Of An Entity By The Conversion Of The Hidden Costs," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(13), pages 1-2.
    3. Henri Savall & Véronique Zardet, 2008. "Mastering Hidden Costs and Socio-Economic Performance," Post-Print halshs-00779936, HAL.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Hidden costs; financial reporting; company; owners; managerial accounting; management;
    All these keywords.

    JEL classification:

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

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