Record Details

Comparative Studies of the Use of Management Accounting Information

Emerging Markets Journal

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Field Value
 
Title Comparative Studies of the Use of Management Accounting Information
 
Creator Zarzycka, Ewelina
Dobroszek, Justyna
Almasan, Alina
Circa, Cristina
 
Subject Management Accounting; Information; Managers; Comparative Studies
 
Description The paper uses the phenomenon of isomorphism to present the similarities and differences in the use of management accounting information by managers in Poland and Romania. In order to analyze the set of data obtained from the conducted survey, cluster analysis and descriptive statistics have been applied. The studied managers use mainly management accounting information for planning and control tasks (budgeting) and less for formulating strategy and decision making. In their work, they rather apply financial data than nonfinancial indicators. The findings confirm that management accounting in both countries is strongly influenced by the mechanisms of coercive, normative and mimetic isomorphism connected with their specific economic and political development.  
 
Publisher University Library System, University of Pittsburgh
 
Contributor —
 
Date 2018-05-16
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://emaj.pitt.edu/ojs/index.php/emaj/article/view/143
10.5195/emaj.2017.143
 
Source EMAJ: Emerging Markets Journal; Vol 7, No 2 (2017); 1-7
2158-8708
 
Language eng
 
Relation http://emaj.pitt.edu/ojs/index.php/emaj/article/view/143/301
 
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