Disciplinele „Contabilitatea managerială” şi „Control de gestiune” în lumina ultimelor provocări din domeniul contabilităţii

Abstract

This article examines the teaching aspects of the “Managerial Accounting” and “Management Control” disciplines focusing on the main differences and similarities between the mentioned curriculum of university disciplines .The authors consider it necessary to modernize the curriculum content in order to avoid cases of repetition of certain aspects in both disciplines ,and bring them in concordance with the requirements of the international qualification programs. However, the authors will try to identify some teaching problems of the “Managerial Accounting” discipline in accordance with the new accounting regulation.