THE IMPORTANT NEED OF GENERAL ACCOUNTING AND MANAGEMENT ACCOUNTING
THE IMPORTANT NEED OF GENERAL ACCOUNTING AND MANAGEMENT ACCOUNTING

Summary/Abstract: The article focuses on the importance of the business intelligence technologies which are a major factor in the process of data analysis on the issue of business information. Also, business intelligence is a starting point to orientate the strategy of business creative opportunities of any organization to take the necessary steps towards a successful future on the market. From this perspective, accounting becomes a critical approach for the implementation of business intelligence management. The article further describes elements of both general and management accounting, the ABC emergence capabilities in theory, business and consultancy, as well as the basic objective of computing IT systems in decision making attempts and reports. It has become obvious that there is an important need of management accounting at the level of all organizations, which imposes including teaching of accounting in the university curricula, in the study plans, exercises and cases.

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