STUDY WITHIN THE COMPANIES IN CENTRAL REGION REGARDING THE QUALITIES AND PROFESSIONAL DEVELOPMENT REQUIRED OF MANAGERS AND ADMINSITRATORS IN THE LIGHT OF CAPITALIZING THE ACCOUNTING INFORMATION

Alina Teodora Ciuhureanu

Abstract


Often, numbers are “an impediment” for those who own or run a business. We live in a world where the numbers lead us, direct us, and in the light of the economic environment this is something natural. Managers’ or administrators’ expectations are high regarding the work of professional accountants. But are they really justified? To some extent, yes, but not from the perspective of providing information, but especially from the desire to achieve certain results. However, it must be had in mind that those desired outcomes are related to the comprehension of information capacity, with a desire to get them, to know them, to use them. Starting from these premises, the article aimed at analyzing the perception of qualities and professional development, required to managers and administrators in terms of capitalizing the accounting information. The study was conducted on a sample of economic entity in the Central Region, based on survey-type direct research.


Keywords


accounting information; financial-accounting filed; managers / administrators; training courses

References


Adkin, E., Jones, G., Leighton, P. (1999), Resurse umane, traducere, Editura Nemira, Bucureşti, 1999, p. 23

Bogdan, I. (2004) Management financiar, Editura Universitară, Bucureşti, pp. 24-32.

Bogdan, I. (coord.), Tratat de management financiar-bancar, Editura Economică, Bucureşti, pp. 50-53.

Buta, S. (2016) Human capital theory and human resource management. implications in develeopment of knowledge management strategies. Ecoforum Journal, North America, 4, jan. 2015. Available at: . Date accessed: 28.06.2016.

Ciuhureanu, A. (2009) Management financiar, Editura Universități ”Lucian Blaga” din Sibiu, Sibiu

Ciuhureanu, A.T. (2014) Accounting policies manual between compulsoriness and necessity. study within entities in Centre Region”, Annals of the University of Petroşani – Economics, Vol. 14(2), pp. 47-54

Cătoiu, I. (coord.) (2009), Cercetări de marketing – tratat, Editura Uranus, București

Cunningham, B.M., Nikolai, A.L. et. all (2012) Accounting: Information for Business Decisions, 1st Edition, Cengage Learning Australia Pty Limited, 2012, p. 20

Ciuhureanu, A.T. (2015), Oportunități și limite ale valorificării și utilității informației contabile în managementul firmei, PhD Thesis Summary, Available at: < http://www.uab.ro/upload/5965_Rezumat_teza_Ciuhureanu_romana_final.pdf>

Devoren, J., Key roles & functions of financial accounting within an organization, Demand Media, Available at: . Date accessed: 10.05.2016

Nicolescu, O., Verboncu, I. (2008) Fundamentele managementului organizației, Editura Universitară, București

Nicolescu, O., Verboncu, I. (1999) Management, Editura Economică, Bucureşti

Van Vliet, V. (2011). Five functions of management (Fayol). Retrieved from ToolsHero, Available at: . Date accessed: 15.05.2016.

http://cum-se-scrie.ro/citate/autori/winston-churchill/, Date accessed: 20.06.2015.


Full Text: PDF

Creative Commons License
This work is licensed under a Creative Commons Attribution 3.0 License.