Boghean Florin


The association between scientific knowledge and scientific research has a productive and motivating role in that both are related to a certain sector or field of activity and not only to research. One of the most complicated problems faced by tourism managers is the priority setting of objectives. Managers must select projects from a series of alternative investments, Following the research I have observed that, in their activity, managers in the tourism industry are based on rigorously systematized financial data, provided by accounting. In this research I studied the accounting management system of the AMS in the tourism industry in Romania and the way in which the theoretical elements are reflected, which are specific to the financial accounting field in the managerial practice of making economic decisions. This article bases the general and generalizable components of the field for which the research is carried out.


decision-making processes, tourism enterprise, accounting management system.


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