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ISSN: 2344 - 102X
ISSN-L: 2344 - 102X
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Article from Volume 3, Number 2, Year 2015| APPROACHES AND CONTROVERSIES IN MANAGERIAL ACCOUNTING | 
Download | | Author(s): Iuliana Tugulschi, Rodica Cusmaunsa | | DOI: 10.4316/EJAFB.2015.321 | | Abstract: Actuality of the present article is shown by the fact that the present national accounting regulations and international accounting regulations haven't identified a clear position about the scope of managerial accounting. This article examines the place and role of managerial accounting in the economic sciences, which is presently used narrowly and treated as a sub-system of the larger accounting system, by becoming a proper object of study and taking some part of the financial accounting and management accounting functions in the substantiation of managerial decisions. | | Keywords: Managerial Accounting, Costing, Strategic Positioning, Management Systems, Internal Controlling, Financial Statements | References:
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