HomeDespre ECTAEventsPolitica editorialaTrimite un articolParteneri / link-uri utileArchiveAbonamentContact

ISSN 1841-8678   (print)
ISSN 1844-0029   (online)


Archive ECTAP

Note: for the period 1994-2003 the archive of the magazine will not be available online

Supplements ECTAP

If you cannot open the pdf file you need Adobe Reader.
download Adobe Reader

Creative Commons License

Theoretical and Applied Economics
No. 9 / 2013 (586)

The impact of accounting information on managerial decisions – Empirical study conducted in the hospitality industry entities in Romania

1 Decembrie 1918 University, Alba Iulia
University of Oradea, Oradea
University of Oradea, Oradea

Abstract. Our research is an empirical one and it is based on a survey conducted between November 2012 and January 2013, using a questionnaire that consists of 38 questions administered online and on field to managers in the hospitality industry in Bihor county, Romania. The total population consists of 146 entities from Bihor county, authorized to operate in this sector, the sample comprised 91 tourism entities and the response rate to our questionnaire was 62.33%. The study adds value to the literature regarding managerial accounting in the hospitality industry and tourism in Romania. In what regards the limitations of our research, these are related to the restricted area of application of the questionnaires (Bihor county), the large number of questions in the questionnaire that require maximum concentration of the respondents as well as managers losing patience while filling out the questionnaire.

Keywords: accounting information; accounting management; managers; hospitality industry.

Download the full article:  


Underdevelopment's gravitation
Marin Dinu

Open acces




The Economicity. The Epistemic Landscape, Marin Dinu, 2016


ISSN 1841-8678 (ediția print) / ISSN 1844-0029 (ediția online)
© Copyright Asociația Generală a Economiștilor din România / Editura Economică
Redacția: Oficiul poștal 18, Ghișeul 3 - Căsuța poștală 31, București 014820, E-mail:

© 1994-2024 Theoretical and Applied Economics