文章基本信息

标题：THE C.A.N.O.A. MODEL - A POSSIBLE IMPLEMENTATION IN ROMANIAN UNIVERSITIES
其他标题：THE C.A.N.O.A. MODEL - A POSSIBLE IMPLEMENTATION IN ROMANIAN UNIVERSITIES
本地全文：下载
作者：Hlaciuc, Elena ; Socoliuc, Marian ; Maciuca, Geanina 等
期刊名称：The USV Annals of Economics and Public Administration
印刷版ISSN：2344-3847
出版年度：2017
卷号：17
期号：1
页码：95-99
语种：English
出版社：Editura Universitatii Ştefan cel Mare din Suceava
摘要：Globalisation, in addition to the many effects it has in all areas, determines, in what concerns higher education, a fierce competition between universities worldwide. This competition requires, as an essential element, that in addition to the services offered by the universities, they also develop tools to reveal their costs. Academic and financial performance are the two measures of the management of a university. Accounting supports the management of a university by its three facets, which form, together, the institution's accounting information system: budget implementation accounting, financial accounting, and management accounting. However, while budget implementation and financial accounting are well represented in Romania, the same cannot be said about management accounting. In this paper we shall analyse a possible application of management accounting in Romanian universities, using the C.A.N.O.A. model, a method that is currently used in Spain.