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Managerial Accounting - an Essential Component of the Information System

Author

Listed:
  • Andrei Gheorghe
  • Gâlmeanu Raluca
  • Radu Florin

    (Valahia University of Targoviste, Romania)

Abstract

Accounting it’s an important component of the economic information system. E. Horomnea believes that through specific means and procedures, accounting provides: clarifications of the past and the present of the economic entities, pertinent analyzes that are directed to the market; provides guidance on the strategic future; provides motivations and solutions for the decisions made. This article will analyze the evolution of managerial accounting from traditional costing to the new guidelines, when the issue of creating added value and managing third parties needs represents the future of any information system. After 1987 there are continuous changes and concerns, not only at Romanian level but at world wide scale.

Suggested Citation

  • Andrei Gheorghe & Gâlmeanu Raluca & Radu Florin, 2018. "Managerial Accounting - an Essential Component of the Information System," Valahian Journal of Economic Studies, Sciendo, vol. 9(2), pages 109-114, November.
    • Handle: RePEc:vrs:vaecst:v:9:y:2018:i:2:p:109-114:n:10
    DOI: 10.2478/vjes-2018-0022
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    More about this item

    Keywords

    accounting; accounting information system; market; management;
    All these keywords.

    JEL classification:

    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics

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