Comparative Studies of the Use of Management Accounting Information

The paper uses the phenomenon of isomorphism to present the similarities and differences in the use of management accounting information by managers in Poland and Romania. In order to analyze the set of data obtained from the conducted survey, cluster analysis and descriptive statistics have been applied. The studied managers use mainly management accounting information for planning and control tasks (budgeting) and less for formulating strategy and decision making. In their work, they rather apply financial data than nonfinancial indicators. The findings confirm that management accounting in both countries is strongly influenced by the mechanisms of coercive, normative and mimetic isomorphism connected with their specific economic and political development. 

Managers’ perception of the management accounting information system in transition countries

The aim of this study is to investigate the perception of managers from transition countries, as regards the management accounting information system. The research was conducted between May 2015 and March 2016 among businesses operating in Poland and Romania. The data were processed by means of cluster analysis. The findings indicate that the financial information used in operational management is highly rated by managers. Of the three profiles of managers distinguished, those defined as supporters and neutrals dominate in both countries

Philosophy of language and accounting

Purpose: Accounting practices vary not only across firms, but also across countries, reflecting the respective legal and cultural background. Attempts at harmonization therefore continue to be rebuffed. The purpose of this paper is to argue that different wordings in national laws, and different interpretations of similar wordings in national laws, can be explained by taking recourse to the philosophy of language, referring particularly to Searle and Wittgenstein. Design/methodology/approach: The example of the substance over form principle, investigated in seven countries, is particularly suitable for this analysis. It is known in all accounting jurisdictions, but still has very different roots in different European countries, with European and international influences conflicting, which is reflected in the different wording of the principle from one country to the next, and the different socially constructed realities associated with those wordings. Findings: This paper shows that, beyond accounting practices, the legal and cultural background of a country affects the wording of national law itself. The broad conclusion is that different socially constructed realities might tend to resist any attempt at harmonized socially constructed words. Originality/value: The paper contributes to the debate surrounding the possible homogenization of accounting regulations, illustrating the theory of the social construction of both "reality" and "language" on the specific application of one common principle to various Member State environments

Comparative Analysis of the lowest salary from 2017 to 2018, regarding the contribution rates to be paid by the employee and the employer

In this article the central element is the comparative analysis between the contribution rates what needs to be paid by the employer and employee for the year 2017 and the same contribution for 2018. This analysis is realized on the staff salaries paid from public fonds, published in monitorul oficial nr. 492/ 2.06.2017 and on OUG nr. 90/ 06.12.2017 in relation with fiscal measures – budgetary, the changing of some piece of legislațion and giving on time these terms. The role of this analysis is to compare the lowest salary in 2017 with the lowest salary in 2018, to evidence the weak and strong points. The aim/goal of the article is to underline the changes in the payings of the staff from 2017 to 2018 and it can influence the employer as well as the employee

The perceived suitability of management accounting information: a contingency based investigation

The current paper aims at testing the existence and the strength of the relationship between selected variables and the managers’ assessment of the information provided by the management accounting system (MAS), based on a contingency approach. In order to achieve the objective of the paper, we employed the correlation analysis with the purpose of investigating the strength of the relationship between the assessments made by managers with respect to the suitability of the management accounting information and certain variables (the company profile, the manager profile and the operations of the management accounting department). In this context, we used the data collected from randomly selected managers active in companies located in two Central and Eastern European countries, i.e. Poland and Romania. We found moderate relationships to the assessed suitability of the MAS information only for two of the three variables: the manager profile – mainly with respect to the managed department, and the operations of the management accounting department – mainly with respect to the frequency of the meetings between the manager and the management accountant

Informacja rachunkowości zarządczej z perspektywy menedżerów: przypadek Polski i Rumunii Wybrane wyniki badania ankietowego

The aim of the article is to present the manner in which several features of management accounting information (type and mode of communication) are perceived by Polish and Romanian managers, taking into consideration the development of this concept in both countries. The research method applied was an online survey, conducted among selected Polish and Romanian managers. The research problem is important as it focuses on the development of management accounting information from the point of view of decision makers from Poland and Romania. This type of research has not been done so far in Poland and Romania. The analysis of the responses show that managers use mainly financial information for short- and medium-term decision-making. In addition, Polish managers prefer new forms of communication, like reports available on mobile and online, while Romanian managers are advocates of PDFs or printed version of reports. The respondents receive information monthly or on-demand, but this is not consistent with their expectations. Furthermore, communication between managers and management accountants is limited only to meetings when the need arises.Celem artykułu jest zaprezentowanie wybranych aspektów dotyczących informacji rachunkowości zarządczej (typu, formy przekazu) z perspektywy polskich i rumuńskich menedżerów, z uwzględnieniem specyfiki rozwoju tej koncepcji w obu krajach. Jako metodę badawczą zastosowano studium za pomocą kwestionariusza ankiety online, przeprowadzone wśród polskich i rumuńskich menedżerów. Podjęta tematyka badawcza jest istotna dla rozwoju informacji rachunkowości zarządczej z perspektywy polskich i rumuńskich menedżerów. Wskazany kierunek badań nie był dotychczas weryfikowany w Polsce i Rumunii. Analiza danych ukazała, że menedżerowie w procesie decyzyjnym wykorzystują przede wszystkim informacje finansowe, a dane są stosowane głównie do wspierania procesów zarządzania w krótkiej perspektywie. Ponadto menedżerowie z Polski oceniają nowe formy przekazu informacji, takie jak raporty dostępne na urządzeniach mobilnych, raporty dostępne online, wyżej niż menedżerowie z Rumunii, którzy preferują wersje PDF raportów i drukowane raporty. Badani respondenci otrzymują informacje miesięcznie lub na żądanie, co jak wyrażają nie jest zgodne z ich oczekiwaniami, zaś komunikacja pomiędzy menedżerami a specjalistami jest ograniczona do spotkań w razie zaistniałych konieczności

A comperative study on managers’ assessment of the selected properties of internal reports

An important role in an organization is played by the management information system that enables managers to perform management tasks. The pillar of this system is financial and non-financial data provided by the management accounting system. The effect of the application of specific management accounting tools are various types of studies and analyses, defined in internal reports, which are the basis for management, and thus making decisions by managers. Internal reports, in order to fulfil their functions effectively, must have appropriate features as to its structure, content and other properties. In connection with this, the authors studied and presented an assessment of managers from Poland and Romania in the context of such properties of internal reports as quality, content, presentation and comments. The survey method was used as the research method, while the analysis of collected research material was based on cluster analysis and descriptive statistics. The sample consisted of 154 questionnaires. The findings are similar in both countries, although in the case of Romania, managers who assessed highly the quality and content of internal reports, and evaluated slightly lower the presentations and comments