ISSN: 2344 - 102X
ISSN-L: 2344 - 102X
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Article from Volume 11, Number 2, Year 2023SOME CONSIDERATIONS ON MANAGEMENT ACCOUNTING WITHIN COMMERCIAL ENTITIES | Download | Author(s): Andrei Jizdan, Anatol Graur | DOI: 10.4316/EJAFB.2023.11210 | | Abstract: Traditionally, management has been primarily concerned with the selection among various alternatives and the subsequent decision-making process. Underlying this approach is the reliance on information furnished by management accounting. The current study delves into the distinct characteristics of business entities' operations and the informational needs of managers. Central to this discussion is the role of management accounting, which aims to steer managers in the formulation and execution of strategies, budgets, forecasts, and the like. The methodological framework of this research adopts a theoretical perspective, utilizing conventional research methods such as analytical, comparative, synthetic, inferential analysis, and bibliometric assessment to gauge the efficacy of research within the examined domain. | Keywords: Accounting Data; Decisions; Entities; Management Accounting; Trade. | References: 1. Accounting And Financial Reporting Law No. 287. (2017, December 15). Official Monitor Of The Republic Of Moldova, 1-6, Art. 22.
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3. Bajerean, E., Popovici, A., & Bugan, C. (2018). The Impact Of Accounting Information On Expenses In The Decision-making Process In Commercial Entities. In Conference Innovative, Collaborative, Inclusive Development Of Cooperatives: Theory, Practice, Perspectives, Vol. 2, Pp.64-69, Chi?in?u, Moldova. ISBN 978-99753272-7-5.
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8. Internal Trade Law No. 231. (2010, September 23). Official Monitor Of The Republic Of Moldova, 230-237, Art. 262.
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14. Tanas? (Brînzaru), S.-M., & Cojocaru, M. (20220. Credibilitatea Informa?iilor Privind Sustenabilitatea Companiilor Care Aplic? Raportarea Integrat? - O Analiz? Critic? Din Persepectiva P?r?ilor Interesate. In: Reconsiderarea Rolului Profesiei Contabile. Ac?ion?m Ast?zi Pentru Provoc?rile Generate De Viitor, Chi?in?u, Pp. 11-17. DOI: 10.5281/zenodo.6786197.
15. Quang Hung, B., Thanh Hoai, T., Anh Hoa, T., & Phong Nguyen, N. (2023). Performance Implication Of Management Accounting Systems In Market-oriented Firms: Empirical Evidence From Vietnam. Cogent Business & Management, 10. DOI: 1 0.1080/23311975.2023.2251630.
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