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Theoretical and Applied Economics
No. 3 / 2011 (556)

Aspects of the Normalization of Managerial Accounting in Romania on a Microeconomic Level

Sorin BRICIU
“1 Decembrie 1918” University of Alba-Iulia
Sorinel CĂPUŞNEANU
“Artifex” University of Bucharest

Abstract. The article presents the general frame of the normalization of managerial accounting on a national level, following an incursion in its international normalization. The objectives of the normalization of managerial accounting in Romania are presented into detail, from the authors’ point of view, as well as the profile and attributions of the managerial accountant as a normalizer. The article ends with the authors’ conclusions related to the normalization of managerial accounting in Romania on a microeconomic level.

Keywords: managerial accounting; normalization; principles; accounts plan; methods.

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