Management accounting information from the perspective of managers: the case of Poland and Romania
Management accounting information from the perspective of managers: the case of Poland and Romania

Selected findings of a survey research

Summary/Abstract: The aim of the article is to present the manner in which several features of management accountinginformation (type and mode of communication) are perceived by Polish and Romanian managers,taking into consideration the development of this concept in both countries. The research methodapplied was an online survey, conducted among selected Polish and Romanian managers. The researchproblem is important as it focuses on the development of management accounting information fromthe point of view of decision makers from Poland and Romania. This type of research has not beendone so far in Poland and Romania. The analysis of the responses show that managers use mainlyfinancial information for short- and medium-term decision-making. In addition, Polish managersprefer new forms of communication, like reports available on mobile and online, while Romanianmanagers are advocates of PDFs or printed version of reports. The respondents receive informationmonthly or on-demand, but this is not consistent with their expectations. Furthermore, communica-tion between managers and management accountants is limited only to meetings when the needarises.

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