MANAGEMENT ACCOUNTING AND CONTROL SYSTEMS

Cornel Gabriel NiÅ£Äƒ

68 citations0/0 files storedRePEc: Research Papers in Economics

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Accounting and Organizational Management Accounting Theory and Financial Reporting Corporate Governance and Management

Abstract

The purpose of this paper is to evaluate a set of structural and qualitative aspects of management accounting and control systems used by Romanian companies. The empirical study was conducted from 09 April 2014, until 12 May 2014 trough applying online questionnaires to a number of 1.887 companies. A total of 58 complete responses have been recorded, with a response rate of 3.07%. The analyzed period was the financial year 2013. Trough this study, the type of management accounting and control system used in practice was shaped, emphasizing the actual stage of resources, instruments and procedures used by Romanian companies. The study represents the first step to an in-depth analysis of the impact of cost accounting and control system over company performance.

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