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Internationally evolution of managerial accounting

Iacob, Constanta and Taus, Delia (2014): Internationally evolution of managerial accounting.

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Abstract

The constant development of the economic environment, accelerated growth of requirements to have updated, correct and operational information, emphasized the relevance and importance of managerial accounting. Faced with the rapid changes that have known enterprises in all areas, management accounting has evolved over time. As a component of the accounting system that produces information for managers and anchored in the strategic system of the organization, it is permanent supported the idea of accounting management involvement in the identification, measurement, accumulation, analysis, preparation, interpretation and communication of information which help managers to perform organizational objectives.

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