The hidden costs of self-management services in the accounting activity of a company

This article addresses relevant aspects regarding the hidden costs of self-management services in the accounting area, within the accounting department of a company. With this aim, the authors conducted a study using a questionnaire, whose results were analyzed and interpreted. The hidden costs of t...

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Published inAudit financiar (Bucharest, Romania ) Vol. 15; no. 146; pp. 244 - 253
Main Authors COKINS, Gary, CAPUSNEANU, Sorinel, TOPOR, Dan Ioan, Ivan, Oana Raluca
Format Journal Article
LanguageEnglish
Published Chamber of Financial Auditors of Romania 01.05.2017
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Abstract This article addresses relevant aspects regarding the hidden costs of self-management services in the accounting area, within the accounting department of a company. With this aim, the authors conducted a study using a questionnaire, whose results were analyzed and interpreted. The hidden costs of the self-management of business accounting services observed in the accounting department of the company have been assessed and the causes of their generating sources were identified and analyzed. The debate of these hidden costs involved the treating of notions that exist in the accounting language, but are still not sufficiently explored by the specialists in the area. We also presented and analyzed the causes of the hidden costs of self-management in the accounting activity, as well as a reporting document for failures, arising from the case study. The article ends with the authors' conclusions regarding the hidden costs of self-management services in the accounting area.
AbstractList This article addresses relevant aspects regarding the hidden costs of self-management services in the accounting area, within the accounting department of a company. With this aim, the authors conducted a study using a questionnaire, whose results were analyzed and interpreted. The hidden costs of the self-management of business accounting services observed in the accounting department of the company have been assessed and the causes of their generating sources were identified and analyzed. The debate of these hidden costs involved the treating of notions that exist in the accounting language, but are still not sufficiently explored by the specialists in the area. We also presented and analyzed the causes of the hidden costs of self-management in the accounting activity, as well as a reporting document for failures, arising from the case study. The article ends with the authors' conclusions regarding the hidden costs of self-management services in the accounting area.
Author COKINS, Gary
CAPUSNEANU, Sorinel
Ivan, Oana Raluca
TOPOR, Dan Ioan
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Cites_doi 10.29302/oeconomica.2011.13.2.2
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CorporateAuthor "1 Decembrie 1918" University, Alba-Iulia, Romania
Dimitrie Cantemir” Christian University, Bucharest, Romania
The founder of Analytics-Based Performance Management LLC Institute Inc., Cary, North Carolina, USA
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References Cokins, G., Capusneanu, S. and Barbu, C.M. (ref4) 2011; 1
Salawati, S., Tinggi, M. and Kadri, N. (ref5) 2012; 2
Capusneanu, S. and Briciu, S. (ref3) 2011; 1
Briciu, S. and Capusneanu, S. (ref2) 2011; 13
Betianu, L. (ref1) 2007; 2
Taicu, M. and Roman, A. (ref6) 2009; 3
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  start-page: 1192
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  ident: ref6
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  contributor:
    fullname: Taicu, M. and Roman, A.
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  publication-title: The Annals of the University of Oradea, Economic Sciences
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  contributor:
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StartPage 244
SubjectTerms company
financial reporting
Hidden costs
management
managerial accounting
owners
Title The hidden costs of self-management services in the accounting activity of a company
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