Synchronized Accounting - the Vector of Progress and Performance in Economic Entities
Keywords:
synchronized accounting; dysfunctions; synchronized management; accounting system; performanceAbstract
Synchronous management accounting consists in identifying specific operations that an
economic entity can perform internally to find the most efficient solutions to eliminate certain
dysfunctions in the entire value chain, in creating certain much higher values, which can be shared by
all actors in the chain. Synchronous management requires a cultural change, but also a management
system and an accounting system. A change in organizational culture that is not supported by an
adequate accounting system and relevant performance indicators is inevitably doomed to failure.
The new tools, techniques and methods characteristic of synchronized management accounting
advocate the abandonment of the paradigm of scientific organization for a new paradigm that
considers the economic entity as a system.
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