THE DUALISM OF THE ACCOUNTING ACTIVITY OF THE COMPANY. CHARACTERISTICS OF THE MANAGERIAL ACCOUNTING AND IMPLICATIONS IN THE MANAGEMENT OF THE COMPANY
The diversity of accounting information need led to the construction of two representations of the same reality: an “internal” representation and an “external” representation. Formally speaking, this dual representation consists of two elements of the accounting system of the enterprise: the financi...
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Format: | Article |
Language: | English |
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University of Petrosani
2012-01-01
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Series: | Annals of the University of Petrosani: Economics |
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Online Access: | http://www.upet.ro/annals/economics/pdf/2012/part2/Ciuhureanu-1.pdf |