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SARCINILE ŞI ATRIBUŢIILE PROFESIONISTULUI CONTABILITĂŢII MANAGERIALE ÎN ERA GLOBALIZĂRII ŞI TEHNOLOGIZĂRII

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Stefan Pete at Babeș-Bolyai University
Stefan Pete
Ildiko Cardos at Babeș-Bolyai University
Ildiko Cardos
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Abstract

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 accounting systems to an increasingly business-oriented role (Jarvenpaa, 2007). Because of these changes the purpose of this paper is to present how managerial accounting and the managerial accounting profession changed all over the world and in Romania. After analyzing the existing literature in the field we would like to identify the skills and competences of yesterday’s and today’s accounting professional, worldwide and within Romanian organizations, pointing out that globalization and intensive competition must lead to interdisciplinary and flexible managerial accounting systems and accounting professionals.
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SARCINILE ŞI ATRIBUŢIILE PROFESIONISTULUI CONTABILITĂŢII MANAGERIALE ÎN ERA GLOBALIZĂRII ŞI TEHNOLOGIZĂR
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