CHALLENGES OF MANAGEMENT ACCOUNTING OF SMALL AND MEDIUM ENTERPRISES (SMEs)

被引：0

作者：

Groza, Constantin ^{[1
]}

Briciu, Sorin ^{[1
]}

Cordos, Ana-Maria ^{[1
]}

机构：

[1] 1 Decembrie 1918 Univ Alba Iulia, Alba Iulia, Romania

来源：

ECONOMIC WORLD DESTINY: CRISIS AND GLOBALIZATION?, SECTION IV: BANKING, ACCOUNTING AND FINANCIAL SYSTEMS FROM THE 21ST CENTURY PERSPECTIVE | 2010年

关键词：

ERP; EWS; SMEs; Management Accounting; Accounting and Financial Reporting; SYSTEMS;

D O I：

暂无

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

In the last decade, management accounting is not seen only as activity that record and process accounting transactions, but it is a complex process with multiple objectives. This study will show how accounting software systems assist the implementation of different management accounting tasks and financial reporting for SMEs. On the basis of the this study, there is need to consider the potential of migration of accounting software to integrated information systems, such as ERP or SEM systems. The limitation of this research is due to a limited number of cases studied and lack of studies on management accounting in SME.

引用

页码：326 / 333

页数：8

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