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Internationally evolution of managerial accounting

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  • Iacob, Constanta
  • Taus, Delia

Abstract

The constant development of the economic environment, accelerated growth of requirements to have updated, correct and operational information, emphasized the relevance and importance of managerial accounting. Faced with the rapid changes that have known enterprises in all areas, management accounting has evolved over time. As a component of the accounting system that produces information for managers and anchored in the strategic system of the organization, it is permanent supported the idea of accounting management involvement in the identification, measurement, accumulation, analysis, preparation, interpretation and communication of information which help managers to perform organizational objectives.

Suggested Citation

  • Iacob, Constanta & Taus, Delia, 2014. "Internationally evolution of managerial accounting," MPRA Paper 60262, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:60262
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    References listed on IDEAS

    as
    1. Gordon, Lawrence A. & Narayanan, V. K., 1984. "Management accounting systems, perceived environmental uncertainty and organization structure: An empirical investigation," Accounting, Organizations and Society, Elsevier, vol. 9(1), pages 33-47, January.
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    More about this item

    Keywords

    Managerial accounting; evolution; development; change;
    All these keywords.

    JEL classification:

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

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