While the role of management accountants has traditionally been limited to the provision of useful information to … decision-makers, recent studies show that contemporary management accountants have become an integral part of strategic … are relatively strongly involved in strategic management processes, although the level of participation varies intensely …

Strategic management originates from strategic planning and as a technique for managing all important aspects of a … company’s environment it scientifically differs from other management techniques that only seek to improve operational … effectiveness. Therefore, the empirical research first aimed to determine the influence of systematic use of strategic management …

philosophies and approaches which derive from the Anglo-American model of ‘people management’. During the Communist period, Romania … experienced a highly centralised system of management. Broader currents of historical and political culture also served to … inculcate values of bureaucratic formalism. In transitional times it appears that the management role is being re-defined and …