The Role of Management Accounting in Contemporary Romanian Organizations

Abstract

Economic entities and prestigious specialists have significant preoccupations concerning the future of management accounting. We find acceleration in the changes in the field of accounting in relation to the requirements placed before the companies confronted with an acrimonious competition which imposes competitiveness and dynamism. There is a multitude of approaches concerning the future management accountant, actual challenges for those open to change. Accountants have already altered their perception regarding the fulfillment of their mission; they must rise to the level of the decedents, while maintaining their role as constructive critics and supporters of managers and management actions. Accountants should expand their abilities in the field of information management for the use of non-financial information, to give substance to the new definition of performance which is reflected in Total Quality Management and Organizational Culture.