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The Management Accounting In Romania – Past, Present And Future

Author

Listed:
  • Violeta Isai

    (“Dunarea de Jos University” of Galati, Romania)

  • Mariana Iorga

    (“Dunarea de Jos University” of Galati, Romania)

Abstract

When managing a company it is important to answer the following question: is it true that the traditional accounting systems are completely inefficient, being just a theoretical chapter in the history of accounting and at the same time, they gave way to the modern accounting systems, the latter being meant to satisfy the present requirements accordingly? All the accounting systems, both traditional and modern have their own roles in accounting. But this fact places the management accounting between the modern and the traditional, entities being forced to choose what is best for them.

Suggested Citation

  • Violeta Isai & Mariana Iorga, 2015. "The Management Accounting In Romania – Past, Present And Future," Risk in Contemporary Economy, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, pages 444-449.
    • Handle: RePEc:ddj:fserec:y:2015:p:444-449
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    References listed on IDEAS

    as
    1. Mihaela-Cristina Onica, 2012. "The Relevance of Accounting Information Enclosed in Performance Indicators," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 8(6), pages 33-46, December.
    2. Mihaela-Cristina ONICA & Gianita BLEOJU, 2012. "The Effectiveness and Economic Efficiency in the Context of Performance Management at the Firm Level," Risk in Contemporary Economy, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, pages 409-414.
    Full references (including those not matched with items on IDEAS)

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