THE MANAGEMENT ACCOUNTING IN ROMANIA – PAST, PRESENT AND FUTURE

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 bein...

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Bibliographic Details
Main Authors: Violeta Isai, Mariana Iorga
Format: Article
Language:English
Published: Dunarea de Jos University of Galati 2015-05-01
Series:Risk in Contemporary Economy
Online Access:http://www.rce.feaa.ugal.ro/images/stories/RCE2015/MA-Works/IsaiIorga.pdf
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Summary: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.
ISSN:2067-0532
2067-0532