Home Volumul 1 SARCINILE ŞI ATRIBUŢIILE PROFESIONISTULUI CONTABILITĂŢII MANAGERIALE ÎN ERA GLOBALIZĂRII ŞI TEHNOLOGIZĂRII

SARCINILE ŞI ATRIBUŢIILE PROFESIONISTULUI CONTABILITĂŢII MANAGERIALE ÎN ERA GLOBALIZĂRII ŞI TEHNOLOGIZĂRII


Ştefan Pete, Ildikó Réka Cardoş
Universitatea Babes-Bolyai, Facultatea de Ştiinţe Economice şi Gestiunea Afacerilor,
Cluj-Napoca,
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Abstarct
During the recent years managerial accounting and the managerial accounting profession
attracted high level of interest from both researchers and practitioners. Researchers consider
that the role of managerial accounting and managerial accountants changed from being
oriented around number crunching and maintaining the overall functioning of the accounting
systems to an increasingly business-oriented role (Jarvenpaa, 2007). Because of these
changes the purpose of this paper is to present how managerial accounting and the
managerial accounting profession changed all over the world and in Romania. After
analyzing the existing literature in the field we would like to identify the skills and
competences of yesterday’s and today’s accounting professional, worldwide and within
Romanian organizations, pointing out that globalization and intensive competition must lead
to interdisciplinary and flexible managerial accounting systems and accounting
professionals.
Keywords: managerial accounting, managerial accounting profession, job roles, skills and
competences

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