Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/310566 
Erscheinungsjahr: 
2014
Quellenangabe: 
[Journal:] Journal of Accounting and Management Information Systems (JAMIS) [ISSN:] 2559-6004 [Volume:] 13 [Issue:] 3 [Year:] 2014 [Pages:] 537-558
Verlag: 
Bucharest University of Economic Studies, Bucharest
Zusammenfassung: 
The purpose of this paper is to investigate the accountants' perceptions as providers of accounting information, regarding the status of the management accounting in the Romanian business environment. In this respect we conducted a questionnaire-based study among accounting professionals from the Timis County. The study shows that the accountants' perception on management accounting is strongly influenced by factors like: the taylorian mentality, lack of interest, motivation and initiative, as well as the excessive focus on the financial and fiscal reporting, making us doubt the usefulness of the management accounting in the Romanian business accounting. This paper fills a current gap in the management accounting literature, as the existing papers focus rather on the managers' perception than on the accountants' perception. It is an interesting topic in the Romanian context because the atypical evolution of the accounting led to the neglection of the management accounting field, with its enormous informative potential
Schlagwörter: 
management accounting
accountants' perception
mentalities
attitudes
JEL: 
M41
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