Work

Managers’ perception of the management accounting information system in transition countries

Year: 2019

Type: article

Abstract: The aim of this study is to investigate the perception of managers from transition countries, as regards the management accounting information system. The research was conducted between May 2015 and March 2016 among businesses operating in Poland and Romania. The data were processed by means of cluster analysis. The findings indicate that the financial information used in operational management is highly rated by managers. Of the three profiles of managers distinguished, those defined as supporters and neutrals dominate in both countries.

Source: Economic Research-Ekonomska Istraživanja

DOI: 10.1080/1331677x.2019.1655466

Authors: Justyna Dobroszek, Ewelina Zarzycka, Alina Almasan, Cristina Circa

Institutions: University of Łódź, West University of Timişoara

Language: English

Topic: Accounting and Organizational Management

Subfield: Management Information Systems

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: hybrid

Estimated APC paid: $944

OpenAlex ID: W2970813622

FWCI: 3.339

Cites: 50

Cited by: 13

Related to: 10