Nătălița-Mihaela Frumușanu 1, Mihaela Martin 2*
1 Babes-Bolyai University, Faculty of Economics and Business Administration, Department of Business Administration, Traian Vuia Square, no. 1-4, Reșița, Caraș-Severin, România
2 Babes-Bolyai University, Faculty of Political, Administrative and Communication Sciences, Department of Public Administration and Management, Traian Vuia Square, no. 1-4, Reșița, Caraș-Severin, România
* Corresponding author. E-mail: mihaela.martin@ubbcluj.ro
Robotica & Management, Vol. 30, No. 2, pp. 63-69
DOI: https://doi.org/10.24193/rm.2025.2.12
Abstract: The paper aims to investigate the perception of accounting professionals regarding the organization of managerial accounting in Romania, in the context of digital transformations and new managerial requirements. Based on a questionnaire applied to accounting professionals in several counties, the study analyzes aspects such as the status of managerial accounting (mandatory or optional), the level of awareness of regulations, implementation challenges, and the use of dedicated IT systems. The results are compared with previous studies, highlighting the need to strengthen the role of the management accountant in strategic decision-making process.
Keywords: managerial accounting, digitalization, accounting professionals, managerial information, decision-making.
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