The purpose of this paper is to understand the way thatinformation originated from the management accounting has an impact inthe elaboration and foundation of new decisionsand thereafter, to a betterunderstanding of the relation between management accounting andinformation. The study of the relation between information and managementaccounting remains a central concern for the management accountingscientists.

management accounting, managerial decisions, accounting information

1. Achim S.A.- Contabilitate pentru manageri, Editura Risoprint, Cluj-Napoca, 2009.
2. Albu, N., Albu, C., Instrumente de management performant, Editura Economică, Bucuresti, 2003.
3. Albu C. (2005) An analysis of organizational learning through valuing managerial accounting tools, PhD thesis, ASE Bucharest;
4. Aslău, T., Controlul de gestiune dincolo de aparenŃe, Editura Economică, Bucuresti, 2001.
Atrill, P., McLaney, E., – Management Accounting for
Decision Makers, 2005.
5. Ahrens T., Chapman C.S., Hopwood A.G.- Handbook of Management Accounting Research, Oxford, Elsevier, 2007;
6. Ahrens T., Chapman C.S. (2007). Management accounting as practice. Accounting, Organizations and Society
7. Bouquin, H., Contabilitate de gestiune, traducere si studiu introductiv realizate de profesorul N.Tabără, Editura Moldova, Iasi, 2004.
8. Bouquin, H., Contabilitatea de gestiune, Editura Tipo moldova, Iasi, 2004.
9. Bouquin H, Comptabilité de gestion, Paris, Economia, 3e éd., 2006.
10. Briciu S., Contabilitatea managerială. Aspecte teoretice si practice, Editura Economică, Bucuresti, 2006.
11. Briciu S., Variable and fixed costs in company management: Annales Universitatis Apulensis Series Oeconomica, volumul 1: 164 – 170, Nr. 10 /
2008.
12. Briciu Sorin, Căpusneanu S., Rof L., Topor D., Contabilitate si control de gestiune. instrumente pentru evaluarea performanŃei entităŃii, Editura Aeternitas, Alba Iulia, 2010.
13. Burns J., Scapens R. (2000) Conceptualising management accounting change: an institutional framework, Management Accounting Research,
Vol. 11, No. 1;
14. Burns J., Baldvinsdottir G. (2005) An institutional perspective of accountants’ new roles – the interplay of contradictions and praxis, European Accounting Review, Vol. 14, No. 4;
15. Capron, M., Contabilitatea în perspectivă, Editura Humanitas, Bucuresti, 1994.
Caraiani, C., Dumitrana, M., (coordonator), Contabilitate de gestiune & control de gestiune, Editura InfoMega, Bucuresti, 2005.
16. Căpusneanu, S.- Contabilitate de gestiune. Studii aplicative si teste grilă, Editura Economică, Bucuresti, 2006.