Management accounting information from the perspective of managers: the case of Poland and Romania. Selected findings of a survey research
Journal Title: Zeszyty Teoretyczne Rachunkowości - Year 2016, Vol 2016, Issue 90
Abstract
The aim of the article is to present the manner in which several features of management accounting information (type and mode of communication) are perceived by Polish and Romanian managers, taking into consideration the development of this concept in both countries. The research method applied was an online survey, conducted among selected Polish and Romanian managers. The research problem is important as it focuses on the development of management accounting information from the point of view of decision makers from Poland and Romania. This type of research has not been done so far in Poland and Romania. The analysis of the responses show that managers use mainly financial information for short- and medium-term decision-making. In addition, Polish managersprefer new forms of communication, like reports available on mobile and online, while Romanian managers are advocates of PDFs or printed version of reports. The respondents receive information monthly or on-demand, but this is not consistent with their expectations. Furthermore, communica-tion between managers and management accountants is limited only to meetings when the need arises.
Authors and Affiliations
Alina Almasan, Cristina Circa, Ewelina Zarzycka, Justyna Dobroszek
Keywords
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