{"id":5172,"date":"2022-11-07T06:58:17","date_gmt":"2022-11-07T06:58:17","guid":{"rendered":"https:\/\/revista.isfin.ro\/?p=5172"},"modified":"2022-11-14T10:27:39","modified_gmt":"2022-11-14T10:27:39","slug":"research-on-the-use-of-management-accounting-system-in-early-detection","status":"publish","type":"post","link":"https:\/\/revista.isfin.ro\/en\/2022\/11\/07\/research-on-the-use-of-management-accounting-system-in-early-detection\/","title":{"rendered":"Research on the use of management accounting system in early detection"},"content":{"rendered":"
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Authors: Alexandra Delia Bugnariu, Cristina Didea (Castrase), Ion Cozma, Pamela Patrizia Podhora<\/p>

Vol. 7 \u2022 No. 13 \u2022 November 2022<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t

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Abstract<\/strong><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Businesses are facing an uncertain world that is constantly changing due to social environment, consumer demand and product competitiveness, representing the determining factor of competitive market pressures. In order to choose between alternative business opportunities, the managers need information about future costs and revenues and how they may vary at different levels of activity. In decision-making processes, the information from the internal and external environment must be considered, in order to identify all the opportunities and threats specific to the activity. For an efficient and fruitful use of this information in business environment, management accounting systems are used for providing performance reporting, planning, budgeting and forecasting processes, which are fundamental to management. The aim of this study is to analyze the role of management accounting systems in decisions process, by improving understanding of how managers use management accounting systems, through a questionnaire addressed to automotive industry companies, at international level.<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Keywords:<\/strong> management accounting, decision process, systems, managers, automotive industry.<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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JEL Classification:<\/strong> M10, P40, D81.<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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DOI: <\/strong>10.55654\/JFS.2022.7.13.01<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Authors: Alexandra Delia Bugnariu, Cristina Didea (Castrase), Ion Cozma, Pamela Patrizia Podhora Vol. 7 \u2022 No. 13 \u2022 November 2022 View article PDF View abstract PDF Abstract Businesses are facing an uncertain world that is constantly changing due to social environment, consumer demand and product competitiveness, representing the determining factor of competitive market pressures. In …<\/p>\n

Research on the use of management accounting system in early detection<\/span> Read More »<\/a><\/p>","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[177],"tags":[],"yoast_head":"Research on the use of management accounting system in early detection - Revista de Studii Financiare<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/revista.isfin.ro\/en\/2022\/11\/07\/research-on-the-use-of-management-accounting-system-in-early-detection\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Research on the use of management accounting system in early detection - Revista de Studii Financiare\" \/>\n<meta property=\"og:description\" content=\"Authors: Alexandra Delia Bugnariu, Cristina Didea (Castrase), Ion Cozma, Pamela Patrizia Podhora Vol. 7 \u2022 No. 13 \u2022 November 2022 View article PDF View abstract PDF Abstract Businesses are facing an uncertain world that is constantly changing due to social environment, consumer demand and product competitiveness, representing the determining factor of competitive market pressures. 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