Original scientific paper
https://doi.org/10.1080/1331677X.2019.1655466
Managers’ perception of the management accounting information system in transition countries
Justyna Dobroszek
; Faculty of Management, University of Łódź,Łódź, Poland
Ewelina Zarzycka
; Faculty of Management, University of Łódź,Łódź, Poland
Alina Almasan
; Faculty of Economics and Business Administration, West University of Timisoara, Timisoara, Romania
Cristina Circa
; Faculty of Economics and Business Administration, West University of Timisoara, Timisoara, Romania
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.
Keywords
Management accounting information system; manager; perception; transition country
Hrčak ID:
229594
URI
Publication date:
22.1.2019.
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