文章基本信息

标题：STUDY REGARDING THE IMPORTANCE OF ACCOUNTANCY INSIDE ORGANISATIONS
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作者：Balteş Nicolae Ciuhureanu Alina Teodora
期刊名称：Annals of the University of Oradea : Economic Science
印刷版ISSN：1222-569X
电子版ISSN：1582-5450
出版年度：2009
卷号：XVIII
期号：03
出版社：University of Oradea
摘要：The diversity of the accounting informational needs has determined the establishment of two representations of the same reality: an „internal” representation – the managerial accounting – and an “external” one – the financial accounting. From this perspective, the paper captures a number of aspects regarding the accountancy‟s usefulness, from the point of view of the information it provides, to the organisations. Moreover, with an investigation type research on a 110 organisations sample in Sibiu, the managers‟ attitude regarding the organisation of financial and managerial accounting has been targeted.
关键词：accounting, financial, management