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Departamentul de Cercetări Socio-Umane al Institutului de Istorie „G

Departamentul de Cercetări Socio-Umane al Institutului de Istorie „G

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284 Marius Deac 8<br />

princip<strong>al</strong> <strong>de</strong> o bună <strong>de</strong>zvoltare a rapoartelor pe baza datelor<br />

extrase din contabilitatea financiară sau <strong>de</strong> gestiune. Acest tip <strong>de</strong><br />

sistem informaţion<strong>al</strong>-contabil a obţinut scoruri maxime la toţi<br />

cei trei indicatori utilizaţi. Ne aşteptăm ca el să se regăsească în<br />

princip<strong>al</strong> în cadrul organizaţiilor funcţion<strong>al</strong>e şi a celor în care<br />

<strong>de</strong>partamentele productive prezintă <strong>de</strong>pen<strong>de</strong>nţe secvenţi<strong>al</strong>e,<br />

ceea ce necesită o bună planificare şi coordonare a activităţii.<br />

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ABERNETHY, M., CHUA, W., A Field Study of Control System “Re<strong>de</strong>sign”:<br />

The Impact of Institution<strong>al</strong> Processes on Strategic Choice,<br />

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Department<strong>al</strong> Inter<strong>de</strong>pen<strong>de</strong>ncies: An Empiric<strong>al</strong> Study, “Accounting,<br />

Organizations and Society”, vol. 12, 1987, p. 49–61.<br />

MINTZBERG, H., Structures in Fives: Designing Effective Organizations,<br />

Prentice-H<strong>al</strong>l Inc., Englewoods Cliffs, NJ, 1983.

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