Managers’ perception of the management accounting information system in transition countries
Bibliographic Data
| ID | 15068117 |
|---|---|
| Authors | Justyna Dobroszek (0000-0003-4728-9019, University of Lodz, corresponding author), Eva Zarzycka (0000-0002-5347-2883, University of Lodz), Alina Almasan (0000-0002-5416-2465, West University of Timişoara), Cristina Circa (0000-0002-5518-9352, West University of Timişoara) |
| Year | 2019 |
| Volume | 32 |
| Issue | 1 |
| Pages | 2798-2817 |
| Publication date | 2019-01-01 |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Economic Research-Ekonomska Istraživanja (JOURNAL) |
| Journal identifiers | ISSN: 1331-677X • E-ISSN: 1848-9664 |
| Publisher | Informa UK Limited (PUBLISHER • GB) |
| DOI | 10.1080/1331677x.2019.1655466 |
| OpenAlex | W2970813622 |
| Language | EN |
| References cited | 29 |
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
Accounting information system · Business · Economics · Information system · Knowledge management · Management accounting · Perception · Political science · Transition countries · Accounting and Organizational Management · Computer Science · Financial Reporting and XBRL · Psychology · Technology Adoption and User Behaviour · Accounting
| Highly cited | No |
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