CONVERGENCES AND DIVERGENCES WITHIN THE COMMUNICATION BETWEEN THE ACCOUNTANT AND THE MANAGER

Abstract

In the context of the Romanian business environment, there is a strong need for communication between accountants, in one order of ideas, and managers, in another order of ideas, in order to optimize the financial decisions taken at the level of companies. The need for this communication comes out from the complexity of the Romanian accounting system, ”polluted” with taxation, from the highly specialized language used and, last but not least, from the lack of synchronization of the recognition of expenses and the time of payment, respectively the lack of synchronization of the recognition of income the time of collection. There are multiple convergences regarding this communication, but inevitably, there are also divergences. This article aims, on the basis of a questionnaire, addressed to a sample, composed of both accountants and managers, to highlight these convergences and divergences, aiming to perpetuate the former and, respectively, to find solutions for the latter.