STUDY BASED ON THE IMPORTANCE OF THE INFORMATION PROVIDED BY MANAGEMENT ACCOUNTING ON THE MANAGERIAL PROCESS IN THE JOINT STOCK COMPANIES IN THE NORTH-EAST AREA OF MOLDOVA

Abstract

Professional accountants have to make choices for recognizing, evaluating and classifying financial transactions to ensure the true image of accounting information. In this study we try to avoid the importance of accounting information in the management process through a questionnaire distributed to 75 joint stock companies in the North-East of Romania. In the first part we approached the literature at the national level, focusing on the changes in the managerial accounting of the economic entities and the way they have achieved a progress or a regress from the fiscal point of view and the alignment with the international accounting standards. The first role of management (or managerial) accounting was that of costing. But with the globalization and rhythm of decisions being made, management accounting has adapted to new situations by changing the role and increasing utility for management.

Keywords

• managerial decisions
• accounting information
• management tools
• economic entity