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THE C.A.N.O.A. MODEL - A POSSIBLE IMPLEMENTATION IN ROMANIAN UNIVERSITIES

The USV Annals of Economics and Public Administration

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Title THE C.A.N.O.A. MODEL - A POSSIBLE IMPLEMENTATION IN ROMANIAN UNIVERSITIES
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Creator Elena Hlaciuc; 'Stefan cel Mare' University of Suceava
Marian Socoliuc; 'Stefan cel Mare' University of Suceava
Geanina Maciuca; 'Stefan cel Mare' University of Suceava
Rodica Ailoaie; 'Stefan cel Mare' University of Suceava
 
Description 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.
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Publisher Editura Universitatii Ştefan cel Mare din Suceava
 
Contributor —
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Date 2017-08-07
 
Type —
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Format application/pdf
 
Identifier http://www.seap.usv.ro/annals/ojs/index.php/annals/article/view/977
 
Source The USV Annals of Economics and Public Administration; Vol 17, No 1(25) (2017); 95-99
The USV Annals of Economics and Public Administration; Vol 17, No 1(25) (2017); 95-99
 
Language en
 
Relation http://www.seap.usv.ro/annals/ojs/index.php/annals/article/download/977/2837