Publication: Study on the evolution of research related to management accounting through the prism of bibliometric analysis
Date
Authors
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Journal ISSN
Volume Title
Publisher
ASEM
Abstract
Description
BARAC, Cătălina, MIHAILA, Svetlana. Study on the evolution of research related to management accounting through the prism of bibliometric analysis = Studiu privind evoluția cercetărilor aferente contabilității de gestiune prin prisma analizei bibliometrice. In: Provocările contabilităţii în viziunea tinerilor cercetători [Resursă electronică]: Conf. şt. intern. studenţească, ISSC 2022: Culegere de articole ştiinţifice, Ed. a 6-a, 11-12 martie 2022. Chişinău: ASEM, 2022, pp. 119-123. ISBN 978-9975-155-87-8 (PDF).
Technological progress and trade liberalization have led to economic growth recently, so competition in the market has become fiercer, and the magnifying glass for profits remains the primary goal of the business. To resolve this situation, management accounting provides managers with information on the costs and expenses of the entity, represented as concisely and clearly as possible in order to formulate development strategies, cost optimization policies and business efficiency methods. CZU: [657.31+657.47]:[001.92:02]; JEL: M40, M41; DOI 10.5281/zenodo.6717902
Technological progress and trade liberalization have led to economic growth recently, so competition in the market has become fiercer, and the magnifying glass for profits remains the primary goal of the business. To resolve this situation, management accounting provides managers with information on the costs and expenses of the entity, represented as concisely and clearly as possible in order to formulate development strategies, cost optimization policies and business efficiency methods. CZU: [657.31+657.47]:[001.92:02]; JEL: M40, M41; DOI 10.5281/zenodo.6717902
Keywords
management accounting, decision-making, accounting information, cost management