Ildiko Cardos

Babeș-Bolyai University | UBB · Department of Economic Studies and Business Management in Hungarian

The paper aims at exploring the prerequisites for a beneficial knowledge transfer between manufacturing plants of multinational companies (MNCs), by taking the characteristics of the knowledge sending and knowledge receiving plant into consideration. This research seeks to understand how efforts undertaken by manufacturing plants, and how collabora...

Are the accounting reports to be prepared on a yearly basis suitable for indicating problems, possibly for informing the stakeholders about the declining phase of an enterprise? The information needs of the various market operators are different thus the question is whether the management of an enterprise or possibly the owners place an emphasis on...

The present study proposes to give a general view on the role of direct payments from a Romanian perspective. According to the three scaled time spectrum – “past, present and future” - referred to in the title, the first section contains an overview on direct payment models implemented under the Common Agricultural Policy in a European context, fol...

Research theme - Globalization and technological changes generates complexity both in the business environment and the accounting systems. Under these conditions managerial accounting needs to learn new practices in order to become an active consultant of management. Objectives - The main objective of this paper is to present how managerial account...

Adherents of ABC/ABM systems claimed traditional management accounting systems generated misleading costs in a contemporary, tumultuous, often changing business environment and implementing ABC/ABM would remedy this. That is why activity-based costing (ABC) and activity-based management (ABM) represents the symbol of improved competitiveness and ef...

During the recent years managerial accounting and the managerial accounting profession attracted high level of interest from both researchers and practitioners. Researchers consider that the role of managerial accounting and managerial accountants changed from beingoriented around number crunching and maintaining the overall functioning of the acco...

Preparing consolidated financial statements has been a common practice for groups of companies around the world for a relatively long time, going back one century in the USA and tens of years in different European countries.A far-reaching issue regarding consolidation accounting policy is the concept of control, as it holds a crucial role in determ...

In the last years many organizations realized that market orientation is essential to their success. Satisfying the needs of customers, offering them products and services which meet their desires and demands, customer loyalty can increase profitability for long term. After analyzing the existing journal literature in this field we would like to em...