References
- Balteş, N., & Vasiu, D. E. (2015). Analiza performanţei financiare a entităţii economice. Sibiu: “Lucian Blaga” University Publishing House.
- Bragg, S. (2018). The Functions of Managerial Accounting, available at: https://www.accountingtools.com/articles/what-are-the-functions-of-managerialaccounting.html., accesed on 17 march 2018.
- Briciu, S., & Teiuşan, S. C. (2006). Sistemul informațional al contabilității de gestiune. Annales Universitatis Apulensis Series Oeconomica, nr. 8, vol. I, 5.
- Bufan, I. D. (2013). The Role of Managerial Accounting in the Management Process. “Tibiscus” University Economic Science Series Annals, vol. XIX, 74.
- Chadwick, L. (1999). Contabilitate de gestiune. Bucharest: Humanitas Publishing House, 14-17.
- Drury, C. (1992). Management and Cost Accounting. Springer Science + Business Media, B.V., Third Edition, ELBS Edition, 17.10.1007/978-1-4899-6828-9
- Feleagă, N. (2002). The preface. In Diaconu, P. Contabilitatea managerială. Bucureşti: Economică.
- Fitsum, K. (2012). Decision Making and the Role of Management Accounting Function – A Review of Empirical Literature. Radix International Journal of Banking, Finance and Accounting, RIJBFA, volume 1, Issue 4, 3.
- Hilton, W. R. (2011). Managerial Accounting: Creating Value in a Dinamic Business Environment. 9th Edition. New York: McGraw-Hill/Irwin, 4.
- Horngren, C. T., Datar, S. M., & Rajan M. V. (2012). Cost Accounting. A Managerial Emphasis. 14th Edition. New Jersey: Pearson Prentice Hall, Upper Saddle River, 9-11.
- Mohammad, A., & Ayuba, A. (2012). The Roles and Responsibilities of Management Accountants in the Era of Globalization. Global Journal of Management and Business Research, Vol. 12, Issue 15, Version 1.0, 3.
- Romanian Parliament. (1991). Law no. 82/1991 – Law on Accounting, republished. Bucharest: Official Gazette. no. 454/18 June 2008.
- The Institute of Cost Accountants of India. (2018). Cost Accounting. Study Notes. Revised edition January 2018, available at: http://icmai.in/upload/Students/Syllabus2016/Inter/Paper-8-New.pdf.
- Wiwik, S. Ch. (2013). Management Accounting Practices and the Role of Management Accountant: Evidence from Manufacturing Companies throughout Yogyakarta, Indonesia. Review of Integrative Business & Economics, vol. 2(2), 616-618.
- *** Cost Perform, What is the Difference Between Cost Accounting and Management Accounting. 7 April 2017, available at: http://www.businessessentials.co.za/2017/04/07/difference-cost-accounting-management-accounting/.
- *** Order of the Minister of Public Finance no. 1826/22 December 2003 for the approval of the Specification concerning certain measures related to the organization and management of the management accounting. Official Gazette no. 23/12 January 2004.