{"id":6545,"date":"2022-11-09T13:13:54","date_gmt":"2022-11-09T11:13:54","guid":{"rendered":"http:\/\/anale.steconomiceuoradea.ro\/en\/?p=6545"},"modified":"2022-11-09T13:13:54","modified_gmt":"2022-11-09T11:13:54","slug":"bibliometric-analysis-of-the-approach-to-the-role-of-costs-in-managerial-decision-making","status":"publish","type":"post","link":"https:\/\/anale.steconomiceuoradea.ro\/en\/2022\/11\/09\/bibliometric-analysis-of-the-approach-to-the-role-of-costs-in-managerial-decision-making\/","title":{"rendered":"BIBLIOMETRIC ANALYSIS OF THE APPROACH TO THE ROLE OF COSTS IN MANAGERIAL DECISION MAKING"},"content":{"rendered":"<p><a name=\"_Toc108979516\"><\/a><strong>Adrian TIRAU<sup>1<\/sup>, Ion COZM\u0410<sup> 2<\/sup>, Andreea MARIN PANTELESCU<sup>3<\/sup><\/strong><\/p>\n<p><em><sup>1<\/sup><\/em><em>Doctor\u0430l School of \u0410ccounting, \u201c1 D\u0435c\u0435mbri\u0435 1918\u201d Univ\u0435rsit\u0443 of \u0410lb\u0430 Iuli\u0430, \u0410lb\u0430 Iuli\u0430, Rom\u0430ni\u0430;<\/em><\/p>\n<p><em><sup>3<\/sup><\/em><em>The Bucharest University of Economic Studies, Romania.<\/em><\/p>\n<p><a href=\"mailto:tirauadrianioan@gmail.com\">tirauadrianioan@gmail.com<\/a><\/p>\n<p><a href=\"mailto:ioncozma48@yahoo.com\">ioncozma48@yahoo.com<\/a><\/p>\n<p><a href=\"mailto:marindeea@yahoo.com\">marindeea@yahoo.com<\/a><\/p>\n<p><strong>\u0410bstr\u0430ct:<\/strong> <em>The purpose of this literature review is to provide an understanding of the research topic in order to develop the ability to provide assessments, judgements and interpretations. We aim to outline new elements by which we can contribute to and improve the state of scientific knowledge in our research area, i.e. accounting. Taking a classical approach to our scientific approach, the first thing to be taken into account is the grounding of the topic addressed through the delimitation of the current state of knowledge. We aim to achieve this objective primarily through a projection of the literature from the perspective of the literature. <\/em><\/p>\n<p><strong>K\u0435\u0443words: <\/strong><em>costs, managerial decision, managerial accounting, cost calculation. <\/em><\/p>\n<p><a href=\"https:\/\/anale.steconomiceuoradea.ro\/en\/wp-content\/uploads\/2022\/11\/AUOES.July_.202224.pdf\" target=\"_blank\" rel=\"noopener\">VIEW\/DOWNLOAD ARTICLE<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Adrian TIRAU1, Ion COZM\u0410 2, Andreea MARIN PANTELESCU3 1Doctor\u0430l School of \u0410ccounting, \u201c1 D\u0435c\u0435mbri\u0435 1918\u201d Univ\u0435rsit\u0443 of \u0410lb\u0430 Iuli\u0430, \u0410lb\u0430 Iuli\u0430, Rom\u0430ni\u0430; 3The Bucharest University of Economic Studies, Romania. tirauadrianioan@gmail.com ioncozma48@yahoo.com marindeea@yahoo.com \u0410bstr\u0430ct: The purpose of this literature review is to provide an understanding of the research topic in order to develop the ability to [&hellip;]<\/p>\n","protected":false},"author":123459,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"ngg_post_thumbnail":0,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","jetpack_publicize_message":"","jetpack_is_tweetstorm":false,"jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false}}},"categories":[1],"tags":[],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p3c4cf-1Hz","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/anale.steconomiceuoradea.ro\/en\/wp-json\/wp\/v2\/posts\/6545"}],"collection":[{"href":"https:\/\/anale.steconomiceuoradea.ro\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/anale.steconomiceuoradea.ro\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/anale.steconomiceuoradea.ro\/en\/wp-json\/wp\/v2\/users\/123459"}],"replies":[{"embeddable":true,"href":"https:\/\/anale.steconomiceuoradea.ro\/en\/wp-json\/wp\/v2\/comments?post=6545"}],"version-history":[{"count":1,"href":"https:\/\/anale.steconomiceuoradea.ro\/en\/wp-json\/wp\/v2\/posts\/6545\/revisions"}],"predecessor-version":[{"id":6571,"href":"https:\/\/anale.steconomiceuoradea.ro\/en\/wp-json\/wp\/v2\/posts\/6545\/revisions\/6571"}],"wp:attachment":[{"href":"https:\/\/anale.steconomiceuoradea.ro\/en\/wp-json\/wp\/v2\/media?parent=6545"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/anale.steconomiceuoradea.ro\/en\/wp-json\/wp\/v2\/categories?post=6545"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/anale.steconomiceuoradea.ro\/en\/wp-json\/wp\/v2\/tags?post=6545"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}