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The Management Accounting Tools And The Integrated Reporting

Author

Listed:
  • Gabriel JINGA

    (Bucharest University of Economic Studies, Bucharest, Romania)

  • Mădălina DUMITRU

    (Bucharest University of Economic Studies, Bucharest, Romania)

Abstract

During the recent years the stakeholders are asking for other pieces of information to be published along with the financial one, such as risk reporting, intangibles, social and environmental accounting. The type of corporate reporting which incorporates the elements enumerated above is the integrated reporting. In this article, we argue that the information disclosed in the integrated reports is prepared by the management accounting, not only by the financial accounting. Thus, we search for the management accounting tools which are used by the companies which prepare integrated reports. In order to do this, we analytically reviewed all the reports available on the website of a selected company. Our results show that the company is using most of the management accounting tools mentioned in the literature review part.

Suggested Citation

  • Gabriel JINGA & Mădălina DUMITRU, 2015. "The Management Accounting Tools And The Integrated Reporting," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 7, pages 45-50, April.
    • Handle: RePEc:cmj:seapas:y:2015:i:7:p:45-50
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    References listed on IDEAS

    as
    1. Hopwood, Anthony G., 2009. "Accounting and the environment," Accounting, Organizations and Society, Elsevier, vol. 34(3-4), pages 433-439, April.
    2. L. Bouten & S. Hoozee, 2013. "On the interplay between environmental reporting and management accounting change," Post-Print hal-00847457, HAL.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Management accounting; Tools; Integrated reporting; Case study;
    All these keywords.

    JEL classification:

    • M15 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - IT Management
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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