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

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.