Managerial Accounting - an Essential Component of the Information System

Abstract

Accounting it’s an important component of the economic information system. E. Horomnea believes that through specific means and procedures, accounting provides: clarifications of the past and the present of the economic entities, pertinent analyzes that are directed to the market; provides guidance on the strategic future; provides motivations and solutions for the decisions made. This article will analyze the evolution of managerial accounting from traditional costing to the new guidelines, when the issue of creating added value and managing third parties needs represents the future of any information system. After 1987 there are continuous changes and concerns, not only at Romanian level but at world wide scale.

Challenges for Romanian Entrepreneurs in Managing Remote Workers

“…This form of work organization is welcome for a lot of people and fits wonderfully for employees who work in the field of services and office work (for example, people who work in online marketing; economy; accounting; e-commerce; IT; etc.) [2].…”

“…In 2018, telework was legalized by Law 81/2018. The law was needed are stipulates that telework or remote working is a "form of work where the employee contractually performs specific tasks, in a space different from the one arranged by his employer, at least one day a month, with the help of Informational Communication Technologies" [2]. The teleworker must establish and organize its working hours accordingly with the employers' requests and need.…”

The Need for European Norms and Measures to Prevent Social Dumping

“…In a period, full of financial scandals, lack of ethics in the behavior of business leaders, a period on the verge of global warming, and globalization of trade, the question arises: can a company get rid of all obligations, be they of order social, human, political, ecological? (Alber & Standing, 2000) The answer to this challenge is the idea of corporate social responsibility which aims to test the ability of companies to manage all these obligations simultaneously (Andrei et al, 2018).…”