TRADITIONALISM OR MODERN IN ROMANIAN MANAGEMENT ACCOUNTING?

  • Silvia SIMIONESCU Faculty of Legal, Economic and Administrative Sciences Spiru Haret University, Romania
  • Elena BICĂ Faculty of Legal, Economic and Administrative Sciences Spiru Haret University, Romania
  • Cristiana Luminița BOGDĂNOIU Faculty of Legal, Economic and Administrative Sciences Spiru Haret University, Romania

Abstract

The economic competition, which is becoming more and more fierce, imposes efficiency and performance on the economic environment. On the other hand, the rapid evolution of the technologies requires the continuous updating of the competences and of new forms of organization and management of the activity. In this dynamic context, managerial accounting becomes vital because it transforms organizations and exerts an influence on the social, economic and physical environment.


In a thorough investigation of the problems it is observed that there is a certain perception of the companies, to act and react, to make decisions and to use systems different from the existing models, especially American and Japanese, which are often difficult to describe formalized, but which exists. On the other hand, there are differences between European countries. The management-specific tools are identical but do not apply equally in practice.

References

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*** Order no. 1752/2005 for the approval of the accounting regulations conforming to the European directives.
*** Order no. 1827/2003 regarding the modification and completion of some regulations in the field of accounting.
*** Order no. 2374/2007 regarding the modification and completion of the Order of the Minister of Public Finance no. 1.752 / 2005 for the approval of the accounting regulations in accordance with the European directives.
*** Order no. 907/2005 regarding the approval of the categories of legal persons applying accounting regulations in accordance with the International Financial Reporting Standards, respectively accounting regulations in accordance with the European directives.
*** https://www.iasplus.com/en
*** https://www.ifrs.org/
Published
2020-01-24
How to Cite
SIMIONESCU, Silvia; BICĂ, Elena; BOGDĂNOIU, Cristiana Luminița. TRADITIONALISM OR MODERN IN ROMANIAN MANAGEMENT ACCOUNTING?. Theoretical and Practical Research in the Economic Fields, [S.l.], v. 10, n. 2, p. 143-149, jan. 2020. ISSN 2068-7710. Available at: <https://journals.aserspublishing.eu/tpref/article/view/4260>. Date accessed: 25 jan. 2022. doi: https://doi.org/10.14505//tpref.v10.2(20).07.