Measuring business performance and risk of information distortion in managerial accounting

The book captures the complex and delicate aspects of managerial accounting systems, following a series of main objectives: the critical analysis of managerial accounting tools used at national and international level; the need to implement a managerial accounting system; the possibilities of implementing managerial accounting systems, in the context of the Romanian environment; implementation and post implementation difficulties; temptations and risk of information distortion in managerial accounting; identification and analysis of certain creative accounting methods in managerial accounting.

The privileged position of this paper is set by the experiment-type research, which involved direct access to research subjects and the study case-type research involving the analysis and interpretation of certain existing particularities. As compared to other papers in this domain, taking into consideration our country and the reform conditions, the book presents new practical solutions for improving the arsenal of tools used worldwide in managerial accounting, which find their application in our country, as well.

The author’s contribution to the paper is mostly highlighted in the practical aspects of the book, as an obvious result of the two types or research conducted. The conclusions can be a starting point in developing a conceptual framework of managerial accounting in our country and can contribute to changing outdated mentalities regarding control, in general. Taking these elements into consideration, the book can be considered particularly useful to master or PhD students and to accounting and managerial accounting specialists.