期刊名称：Annals of the University of Oradea : Economic Science
印刷版ISSN：1222-569X
电子版ISSN：1582-5450
出版年度：2009
卷号：XVIII
期号：03
出版社：University of Oradea
摘要：The diversity of the accounting informational needs has determined the establishment of two
representations of the same reality: an „internal” representation – the managerial accounting – and an
“external” one – the financial accounting. From this perspective, the paper captures a number of aspects
regarding the accountancy‟s usefulness, from the point of view of the information it provides, to the
organisations. Moreover, with an investigation type research on a 110 organisations sample in Sibiu, the
managers‟ attitude regarding the organisation of financial and managerial accounting has been targeted.
